9963 SAC Code: Accommodation, food & beverage services

Description

Services by way of renting of residential dwelling for use as residence.

Notes

Renting of a residential dwelling for use as residence is an established GST exemption. It remains 0% in both regimes. Important nuance (for your notes column in Excel or page content): where a residential dwelling is rented to a registered person for business, certain periods had RCM at 18%. But the description you have given (“for use as residence”) corresponds to the core exempt entry, so the headline rate stays 0% without ITC.

Description

Services by a person by way of-(a) conduct of any religious ceremony;(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:Provided that nothing contained in entr(b) of this exemption shall apply to,-(i) renting of rooms where charges are 10,000 rupees or more per day;(ii) renting of premises, community halls, kalyana mandapam or open area, and the like where charges are 10,000 rupees or more per day;(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.

Notes

(a) Conduct of religious ceremonies is fully exempt. (b) Renting of precincts of a religious place meant for general public by eligible trusts / bodies is exempt up to the stated thresholds: rooms < ₹10,000 per day, halls / open areas < ₹10,000 per day, shops / business spaces < ₹10,000 per month. Once these limits are crossed, the renting portion becomes taxable (normally 18% with ITC) under the same SAC. GST 2.0 does not change these exemption thresholds.

Description

(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

This is the standard restaurant rate. Ordinary restaurants, eating joints, messes and canteens (not located in high tariff hotels with room tariff ≥ ₹7,500 per day) are taxed at 5% without ITC. Input tax credit is blocked for this concessional rate. Only certain categories (like specified restaurant services within high tariff hotels or special bundled supplies) move to 18% with ITC. The GST 2.0 slab simplification retains this 5% restaurant rate; there is no change in the headline rate for this SAC entry.

Description

(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

This is the classic “restaurant inside high tariff hotel” category. It has always been kept at the standard rate because it is seen as a premium service. Ordinary restaurants are at 5% without ITC, but once the restaurant is in a hotel (or similar property) where any room has tariff of ₹7,500 or more per day, the food service is at 18% with ITC. GST 2.0 leaves this treatment unchanged.

Description

Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having Value of supply( declared tariff replaced from 27/07/18)of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.-Value of Supply includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

Earlier, very low tariff rooms below ₹1,000 per day were fully exempt. Under the new structure, accommodation up to ₹7,500 per day has been moved to a single concessional 5% without ITC slab, so this specific “below ₹1,000” band shifts from 0% to 5% without ITC. Effectively, the exemption is withdrawn and replaced with a low rate, while higher tariff rooms are addressed in the other slabs below.

Description

Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

This mid range hotel band used to carry a 12% rate with ITC. With 12% removed as a standard slab, this entire band is rationalised into the new 5% without ITC rate for hotel rooms up to ₹7,500 per day. ITC is no longer allowed under this concessional slab, so projects and pricing models in this band need to factor in the loss of credit but lower headline rate.

Description

Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per day Explanation.- Value of supply( declared tariff )replaced from 27/07/18 includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

Earlier, this higher mid range band was taxed at 18% with ITC. Under GST 2.0, all hotel rooms up to ₹7,500 per day are moved to a uniform 5% without ITC rate. So for this slab, there is a clear downward shift in the headline rate but ITC becomes unavailable. Only rooms above ₹7,500 stay at 18% with ITC.

Description

Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room. Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

Premium / luxury accommodation at or above ₹7,500 per day remains at 18% with ITC. Earlier proposals that had much higher rates have already been rationalised, so as on 21 Sep 2025 and under GST 2.0 this band continues at 18% with full ITC availability. This is also the room tariff condition that triggers the 18% restaurant rate in the first row.

Description

Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.

Notes

Serving alcoholic liquor shifts the restaurant into the higher tax bucket. Such licensed restaurants have generally been taxed at 18% with ITC while non liquor restaurants are at 5% without ITC. The rate rationalisation retains this distinction, so there is no change for this entry.

Description

Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.

Notes

Standard outdoor catering, banqueting and similar event catering remain at 18% with ITC. Only a few very specific government related catering services have concessional treatment; this broad outdoor catering entry itself has not been put in the 5% slab, so old and new headline rates are both 18% with ITC.

Description

(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.

Notes

This is basically event based catering in specialised venues. It has been aligned with outdoor catering at 18% with ITC and continues so under GST 2.0. Short term, event based nature and bundled service character are why it is not put in the simpler 5% restaurant category.

Description

Bundled Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.

Notes

Here the supplier provides both the venue and catering as one bundle. This has consistently been treated as a composite supply taxed at 18% with ITC, reflecting the overall event management character. Rationalisation does not carve out a separate slab for this bundle, so the headline rate remains 18% with ITC in the new regime.

Description

Other Accommodation, food and beverage services

Notes

This is the residual bucket for 9963. If a particular accommodation or F&B service does not fall under the exempt entries (like renting of residential dwelling for residence) or concessional 5% restaurant / hotel room slabs, it will typically fall here at 18% with ITC. GST 2.0 rationalisation keeps this as the standard rate for such residual services.

Description

(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

This covers the usual standalone restaurants, eating joints, messes and canteens, whether food is consumed on premises or taken away. They are taxed at a concessional 5% with no ITC on inputs. GST 2.0 did not change this headline rate.

Description

(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.

Notes

Same rate as general restaurants. This entry just clarifies that canteens or cafeterias run by or for institutions are also covered by the 5% restaurant slab, as long as they are regular ongoing services and not one off or event based catering. ITC remains blocked.

Description

(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.

Notes

Railway catering, whether on board or on platforms, has been aligned to the concessional restaurant rate. It is taxed at 5% without ITC, and this treatment continues under the post 22 Sep 2025 structure.

Description

(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Notes

These are restaurant services in specified high tariff premises. They are treated as premium supplies and charged at 18% with ITC. The 56th Council meeting only clarified that a standalone restaurant cannot self declare itself as such premises; the rate itself remains 18% with ITC.

Description

Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc

Notes

Earlier, accommodation in this category generally attracted 12% with ITC for mid range tariffs, with 0% for very low tariff rooms and 18% with ITC for high tariff “luxury” rooms. Under the new structure, typical hotel rooms up to ₹7,500 per day are at 5% without ITC, while higher tariff rooms continue at 18% with ITC. Your sheet is using the mid segment as the “headline” rate.

Description

Camp site services

Notes

Treated in practice like hotel style accommodation. Earlier slabs mirrored hotels (exempt for very low tariffs, 12% for standard, 18% for high end). Post rationalisation, camp site stays up to the notified tariff threshold follow the 5% without ITC pattern; high value luxury packages remain at 18% with ITC.

Description

Recreational and vacation camp services

Notes

Vacation and recreational camps that bundle stay and basic facilities were generally taxed at 12% with ITC under the mid range accommodation slab. After 22 Sep 2025, they follow the 5% without ITC slab for typical packages up to the threshold, with premium offerings continuing at 18% with ITC.

Description

Room or unit accommodation services for students in student residences

Notes

Where this code is used for room / unit accommodation provided by or on behalf of educational institutions as part of student housing, it is treated on par with exempt education related residential accommodation, effectively 0% without ITC both before and after GST 2.0. If a provider uses this SAC for short term commercial stays, the hotel style slabs (old 12% → new 5%) would apply, but your “typical” case is the exempt student residence.

Description

Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc

Notes

Commercial hostels, PGs and similar short / medium term accommodation have generally followed the hotel accommodation slabs: mid range stays at 12% with ITC earlier, high end at 18%. Under GST 2.0, typical tariff based stays align to 5% without ITC up to ₹7,500 and 18% with ITC above that. Long term renting of residential dwellings purely for use as residence can still fall under the separate exemption, but that is fact specific and noted separately in your content, not in this “headline” rate.

Description

Other room or unit accommodation services n.e.c.

Notes

This residual accommodation category is treated like 996311/996322. Old structure: mid range at 12% with ITC, luxury at 18% with ITC, low tariff exempt. New structure: typical accommodation up to ₹7,500 at 5% without ITC, with the luxury band staying at 18% with ITC.

Description

Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.

Notes

Standalone and ordinary restaurant services have been at 5% without ITC throughout, with 18% with ITC reserved only for specific, higher value categories (for example certain restaurant services combined with other supplies in specified conditions). GST 2.0 keeps the mainstream restaurant rate at 5% without ITC, so there is no change in the “headline” rate for this SAC.

Description

Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.

Notes

Treated as composite hotel / club supply of food and services. Not specifically changed by the 56th Council; standard 18% with ITC continues where taxed under this entry.

Description

Services provided in Canteen and other similar establishments

Notes

Canteen / mess style catering is generally taxable at 18% with ITC. No “from → to” entry for this SAC in the 56th Council Annexure, so earlier rate continues.

Description

Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.

Notes

Outdoor / banquet catering continues at 18% with ITC. The 56th Council decisions on hospitality did not re-rate this SAC.

Description

Catering services in trains, flights etc.

Notes

Rail / air catering aligned with organised catering at 18% with ITC. No explicit change for this SAC; rate remains the same.

Description

Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators

Notes

Contract food supply to transport operators is treated as contract catering and stays at 18% with ITC in typical cases.

Description

Other contract food services

Notes

Residual contract catering bucket. Standard 18% with ITC; not targeted for change in the 56th Council Annexure.

Description

Other food, edible preparations, alcoholic & non-alcoholic beverages serving services n.e.c.

Notes

Residual food serving category. Typical rate remains 18% with ITC, unless a separate exemption / concession applies.