Exhibition Catering Services Under SAC Code 996334
Exhibition and event catering services cover providing food and beverage at exhibitions, fairs, weddings, social events and corporate functions. Caterers set up temporary kitchens and service counters, prepare menus and serve guests at the venue. Under GST, these exhibition and event catering services are classified under SAC 996334. This SAC code and its GST rate decide how much GST is charged on event catering bills. This helps hosts serve guests smoothly during functions and special events.
Exhibition Catering Services GST Rate for SAC Code 996334
Exhibition and event catering services under SAC 996334 are treated as catering and outdoor catering services under GST. Initially, there were questions on how to apply GST rates to large event packages that combined food, service and venue related facilities.
After the September 2025 rationalisation, most standard restaurant and catering services under these codes generally fall in the 5 percent slab without input tax credit where they qualify as stand alone restaurant style services. Certain event or input intensive catering models can attract 18 percent with input tax credit based on the latest rules and notifications.
The table below explains the current GST rate applicable to SAC code 996334 for typical services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996334 | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. | 18% with ITC | 18% with ITC | Outdoor / banquet catering continues at 18% with ITC. The 56th Council decisions on hospitality did not re-rate this SAC. |
When issuing invoices for services under this SAC code, restaurants and caterers should clearly show the taxable value of food and service, the GST rate and the tax amount so that customers understand the bill. The same SAC code and rate treatment should be used in GSTR 1 and GSTR 3B for outward supplies to keep records clean and consistent.
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.
Below are the major related six-digit SAC codes under parent 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
Exhibition and event catering services under SAC 996334 cover providing food and beverage at exhibitions, fairs, weddings and corporate events. These services generally attract 5 percent GST without input tax credit for standard catering models and 18 percent with input tax credit for certain structured event catering contracts. Caterers and event organisers should examine their contract pattern, apply the proper GST rate on invoices and use the same classification in GST returns. For large or multi day events, it is sensible to go through the latest GST notifications and seek expert 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 is SAC code 996334 in GST?
SAC 996334 covers catering services in exhibition halls, events, marriage halls and other indoor or outdoor functions. It is used when food and beverages are prepared and served at event venues for guests.
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Does SAC 996334 cover catering for exhibitions, weddings and special events?
Yes. Wedding caterers, exhibition food stalls and event catering firms that cook and serve food at pandals, halls or open grounds use SAC 996334. It applies whether they serve buffet meals, plated dinners or snacks at functions.
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What GST rate applies to exhibition catering services under SAC 996334?
Event catering typically attracts 5% without ITC or 18% with ITC, as notified. Many caterers operate at 5% without input credits, while some choose 18% with ITC where they incur significant taxable input costs.
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Should event planners use SAC 996334 for party catering bills?
Yes. Event planners or caterers issuing bills specifically for food service at functions should quote SAC 996334. If they also charge for decoration, stage or sound, separate SAC codes or a composite service classification may be needed.
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Can catering companies claim ITC on services billed under SAC 996334?
Caterers charging 18% with ITC can claim credit on eligible food ingredients, rentals and services. Those opting for 5% without ITC cannot claim such credits. Recipients using catering for staff welfare may face ITC limits depending on labour law obligations.