Camp Site Under SAC Code 996312

Camp site services cover providing space and basic facilities for guests to stay in tents, caravans or simple huts at camping locations, nature parks and adventure sites. Operators offer plots, sanitation, water points and sometimes food and activities. Under GST, campsite and camping spot services are classified under SAC 996312. This SAC code and its GST rate decide how much GST is charged on camping stays. This helps travellers enjoy outdoor stays with basic comfort and safety.

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996312 SAC Code GST Rate

Review old and new GST rates for Camp Site under 996312 SAC Code.

Camp site services under SAC 996312 are treated as accommodation services under GST. Earlier, different ways of describing camping stays sometimes led to confusion about whether hotel style or other rate slabs should apply to these outdoor stays.

After the September 2025 rationalisation, most standard accommodation services under these codes generally fall in the 5 percent slab without input tax credit where tariff conditions are met, while higher value or premium stays may attract 18 percent with input tax credit as per the latest rules. Businesses should check the exact slab that applies to their category and tariff level.

The table below shows the latest standard GST rate for SAC code 996312 for typical stays.

SAC Code

996312

Description

Camp site services

New Rate

5 %
Essential

Old Rate

12 %

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.

While issuing invoices for accommodation services under this SAC code, service providers should clearly show the room tariff, applicable GST rate and amount so that guests and corporate clients understand the tax break up. The same SAC code and rate should be reflected in GSTR 1 and GSTR 3B for outward supplies so that records remain consistent and easy to explain during checks.

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Explore More SAC Codes Under 9963

Practical Classification Guidance

In day to day use, businesses should pick the SAC code that best matches the main nature of their hospitality service. If the focus is more on accommodation, restaurant food or event catering, another SAC within 9963 may be more suitable. Correct SAC selection and GST rate application help avoid future disputes, keep the input tax credit position clear and make GST records easier to explain during audits or departmental checks.

Conclusion

Camp site services under SAC 996312 cover providing camping spots and basic facilities at outdoor locations. These services now broadly follow the 5 percent GST slab without input tax credit for eligible tariff bands and 18 percent with input tax credit for higher value stays. Camp operators should check where their tariffs fall, apply the correct GST rate on each booking and follow the same treatment in GST returns. For packaged adventure or activity heavy camps, it is sensible to review the latest GST guidance and consult a tax expert.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996312 and GST compliance.

What services come under SAC code 996312?

SAC 996312 covers camp site services. It includes providing tents, cabins or basic units at camp sites, holiday parks and similar locations, often with shared facilities like toilets, water points and simple recreation areas for short stay visitors.

Does SAC 996312 include camping spot reservations and camp site stays?

Yes. Booking a camping pitch, tent site, caravan stand or similar outdoor stay is covered under SAC 996312. The service is the right to use the camp area and its common facilities for a specified period.

What is the GST rate on camp site services under SAC 996312?

Camp site services are treated similar to other accommodation. Rates usually follow hotel style slabs, with concessional 5% without ITC for many regular stays and 18% with ITC for higher tariff or certain business models. Exact rate depends on tariff and notifications.

Can travel operators use SAC 996312 for packaged camping trips?

Yes. When a tour operator sells a package that highlights camp site stays, the accommodation part is normally linked to SAC 996312. The overall package may be taxed under tour operator rules, but internal coding still uses this SAC for the camping component.

Is ITC allowed on GST paid for services billed under SAC 996312?

Camp site owners charging normal rates with ITC can usually claim input tax credit on eligible expenses used to run the camp. Where a concessional scheme without ITC is chosen, or where outward supplies are exempt, related ITC is not available.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.