Restaurant HSN Code: Classification for Food and Restaurant Services
Restaurant services cover supply of prepared food and beverages for consumption inside or outside the premises. Under GST, restaurant activities are treated as services and use specific service accounting codes instead of individual food HSN codes.
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Restaurant SAC Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
4 Digit SAC Code Classification
| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
|---|---|---|
| 9954 | Other construction services | 18% |
| 9963 | Other Accommodation, food and beverage services | 18% |
| 9965 | Other Goods transport services | 18% |
| 9967 | Other Supporting services in transport | 18% |
| 9983 | Any services provided by, _(a) the National Skill Development Corporation set up by the Government of India;(b) a Sector Skill Council approved by the National Skill Development Corporation;(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or(iii) any other Scheme implemented by the National Skill Development Corporation. | 0% |
| 9986 | Support services to mining, electricity, gas and water distribution | 18% |
| 9988 | Other Manufacturing services on physical inputs (goods) owned by others | 18% |
| 9991 | Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to"(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; | 0% |
| 9992 | Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. | 0% |
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6 Digit SAC Code Classification
| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
|---|---|---|
| 995414 | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. | 18% |
| 996331 | Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. | 18% |
| 996332 | Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. | 18% |
| 996334 | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. | 18% |
| 996335 | Catering services in trains, flights etc. | 18% |
| 996336 | Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators | 18% |
| 996337 | Other contract food services | 18% |
| 996339 | Other food, edible preparations, alcoholic & non-alcoholic beverages serving services n.e.c. | 18% |
| 998816 | Other food product manufacturing services | 18% |
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* GST rates may vary based on the latest GST notifications.
What Is the HSN Code for Restaurant Services
Most dine-in, takeaway and delivery services provided by restaurants are classified under restaurant service codes in the food and beverage service chapter. Instead of classifying each dish under separate food HSN codes, restaurants generally charge GST on the composite service value.
How Restaurant Food Is Classified under HSN Code
When food is supplied as part of restaurant service, the entire supply is treated as service, including both food and service components. However, if a restaurant separately sells packaged food items like sweets or namkeen, those particular sales may require goods HSN codes in addition to the restaurant service code.
GST on Restaurant Services and Input Tax Credit
Restaurant services are usually taxed at a concessional rate with restrictions on input tax credit. Many restaurant categories cannot claim ITC on inputs and services, while some outdoor catering or hotel restaurant services may be eligible as per current notifications. Correct HSN coding helps apply the right rate and credit rule to each outlet type.
