SAC code for Takeaway and Food Delivery — 996331 · GST 5%
Takeaway and Food Delivery is billed under SAC 996331, the code for services provided by restaurants, cafes and similar eating facilities, including takeaway services, room services and door delivery of food. Under GST 2.0 the rate is 5%.
Also called: parcel, takeaway, home delivery, cloud kitchen, tiffin
GST on takeaway and food delivery
- GST rate
- 5%
- Within your state
- CGST 2.5% + SGST/UTGST 2.5%
- To another state
- IGST 5%
Example invoice line
Selling to another state: IGST 5% (₹22.00) replaces CGST and SGST.
What SAC 996331 covers
Services provided by restaurants, cafes and similar eating facilities, including takeaway services, room services and door delivery of food
Food and drink served by a restaurant, dhaba, cafe or canteen, whether eaten in, taken away or delivered.
Takeaway and door delivery are covered by the same restaurant service code at the same rate as dine-in. When an order comes through a food delivery app, the app pays the 5% on that order, not the restaurant.
Also under 996331: Restaurant Service
Questions about takeaway and food delivery
What is the SAC code for takeaway and food delivery?
Takeaway and Food Delivery is classified under SAC 996331: Services provided by restaurants, cafes and similar eating facilities, including takeaway services, room services and door delivery of food.
What is the GST rate on takeaway and food delivery?
5% under GST 2.0, in force since 22 September 2025. Within your state that is 2.5% CGST plus 2.5% SGST (or UTGST); to a buyer in another state it is 5% IGST.
Is takeaway and food delivery ever taxed differently?
Takeaway and door delivery are covered by the same restaurant service code at the same rate as dine-in. When an order comes through a food delivery app, the app pays the 5% on that order, not the restaurant.
How many digits of the SAC code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (9963) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (996331) on every invoice.
Related SAC codes
Bill with the right HSN automatically — start free
Save takeaway and food delivery once with SAC 996331 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.
See also: billing software for restaurants and cafes.