Camp Services Under SAC Code 996313
Camp services cover organising vacation camps, summer camps and recreational camps where participants stay at a camp location and take part in guided activities. Providers arrange accommodation, food, supervision and activity programmes for a fixed period. Under GST, such organised camp services are classified under SAC 996313. This SAC code and its GST rate decide how much GST is charged on camp packages. This helps parents and organisers run safe, structured camp programmes.
Camp Services GST Rate for SAC Code 996313
Camp services under SAC 996313 are treated as organised accommodation and activity packages under GST. In the initial phase, there was some uncertainty on how to apply room based or package based GST rates to vacation and summer camp offerings.
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 996313 for typical stays.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996313 | Recreational and vacation camp services | 12% with ITC | 5% without ITC | 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. |
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.
Explore Other SAC Codes Under 9963
This SAC code is part of the accommodation, food and beverage services group 9963, which covers hotel stays, hostels and PGs, student residences, restaurant services, catering services and other related hospitality activities. Each six digit SAC within this group is meant to capture a specific type of stay or food service so that GST reporting becomes more accurate.
The list below highlights key six-digit SAC codes under 9963
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 services under SAC 996313 cover organised vacation and summer camps that combine stay, food and activities. These services now broadly follow the 5 percent GST slab without input tax credit for eligible accommodation tariffs and 18 percent with input tax credit where higher value or special packages are offered. Camp organisers should classify their packages carefully, apply the proper GST rate on invoices and keep consistent reporting in GST returns. For educational or charitable camps, it is wise to check special GST rules and seek professional advice.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What does SAC code 996313 mean in GST?
SAC 996313 covers recreational and vacation camp services. It includes organised holiday camps, adventure camps, school camps and similar setups that offer accommodation plus planned leisure or learning activities for a specific period.
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Does SAC 996313 cover recreational and vacation camp services?
Yes. Residential summer camps, activity camps for children, adventure retreats and similar short term vacation camps are classified under SAC 996313 when they provide both stay and structured recreation programs.
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What GST rate applies to services under SAC 996313?
Most recreational camps are taxed like other accommodation and event services. Many packages fall in the 5% without ITC or 18% with ITC range depending on structure and tariff. Educational or charitable camps run by eligible entities may enjoy exemptions in some cases.
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Should summer camps and activity camps use SAC 996313 on invoices?
Yes. Organisers of residential summer camps, sports camps or skill camps that include stay and activities should mention SAC 996313 on tax invoices. This helps clearly show that the service is a combined recreational camp facility.
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Can camp operators claim ITC on services billed under SAC 996313?
Camp operators making taxable supplies can usually claim ITC on inputs like tents, food, housekeeping or hired trainers, subject to general GST rules. If the camp service is fully exempt or run under a scheme without ITC, related credits cannot be availed.