--- title: "Catering In Trains Services | Professional Catering In Trains Solutions" description: "Expert catering in trains services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996335." canonical: "https://busy.in/sac-code-996335/" --- # Catering In Trains under SAC Code 996335 Part of [SAC 9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/). Catering services in trains cover preparing and serving meals, snacks and beverages to passengers during train journeys. Service providers handle food preparation, packing, loading and on board service so that travellers get timely and safe meals. Under GST, in train catering and similar on board services are classified under SAC 996335. This SAC code and its GST rate decide how much GST is charged on these catering bills. This helps rail passengers receive safe, fresh food without leaving their seats. ## 996335 SAC Code GST rate Catering services in trains under SAC 996335 are treated as catering and on board food services under GST. In the earlier phase, there was some confusion on how to apply GST when food was supplied through railways or their authorised caterers during journeys. After the September 2025 rationalisation, most standard catering, contract food and beverage services under these codes generally fall in the 5 percent slab without input tax credit where they operate like regular restaurant or catering services. In some structured or input intensive models, 18 percent with input tax credit can apply as per the latest notifications. **The table below explains the current GST rate applicable to SAC code 996335 for typical services.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 996335 | Catering services in trains, flights etc. | 18% with ITC | 18% with ITC | Rail / air catering aligned with organised catering at 18% with ITC. No explicit change for this SAC; rate remains the same. | While issuing invoices under this SAC code, service providers should clearly show the taxable value of food and service charges, the GST rate and the tax amount so that clients understand the bill clearly. The same SAC code and rate pattern should be used in GSTR 1 and GSTR 3B for outward supplies to keep GST records consistent and easy to justify. ## Practical classification guidance In daily use, businesses should select the SAC code that best matches the main nature of their service. If the focus is more on room accommodation, restaurant food, large event catering or contract meal supply, 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 justify during audits or departmental checks. ## Conclusion Catering services in trains under SAC 996335 cover preparing and serving meals and snacks to passengers during train journeys. These services now generally attract 5 percent GST without input tax credit for standard catering models and 18 percent with input tax credit for certain special structures. Rail caterers and their principals should classify services correctly, apply the proper GST rate on each bill and follow the same treatment in GST returns. For complex revenue sharing or bundled travel packages, it is wise to review the latest GST guidance and consult a tax professional. ## Frequently asked questions ### What does SAC code 996335 cover in GST? SAC 996335 covers catering services in trains, flights and similar transport modes. It relates to meals, snacks and beverages supplied to passengers while they are travelling by rail, air or other transport arranged by service providers. ### Does SAC 996335 include in flight and train catering services for passengers? Yes. Onboard catering for trains, domestic or international flights and similar passenger services is grouped under SAC 996335. It applies whether food is included in the ticket or charged separately as a paid option ### What is the GST rate on catering services in trains under SAC 996335? GST on such catering has been notified at concessional rates like 5% without ITC or 18% with ITC in different periods and setups. Current treatment depends on whether food is part of a bundled travel service or billed separately by an authorised caterer. ### Should railway contractors use SAC 996335 for onboard meal bills? Yes. Contractors supplying food on trains under contracts with railways or IRCTC usually classify their service under SAC 996335 when they bill the principal or passengers. This distinguishes it from regular restaurant or canteen services on land. ### Is ITC allowed on GST paid for SAC 996335 services? Caterers under 18% with ITC can claim input credits on provisions and services used for onboard catering. Under 5% without ITC, they cannot. Transport operators receiving the service must check whether their outward transport supply is taxed or exempt before availing any ITC. ## Explore more ### Other SAC services under 9963 - [996311: Hotel](https://busy.in/sac-code-996311/) - [996312: Camp Site](https://busy.in/sac-code-996312/) - [996313: Camp](https://busy.in/sac-code-996313/) - [996321: Room](https://busy.in/sac-code-996321/) - [996322: Accommodation](https://busy.in/sac-code-996322/) - [996329: Unit Accommodation](https://busy.in/sac-code-996329/) - [996331: Food Delivery](https://busy.in/sac-code-996331/) - [996332: Hotel Catering](https://busy.in/sac-code-996332/) - [996333: Canteen](https://busy.in/sac-code-996333/) - [996334: Exhibition Catering](https://busy.in/sac-code-996334/) - [996336: Supply](https://busy.in/sac-code-996336/) - [996337: Contract Food](https://busy.in/sac-code-996337/) - [996339: Beverage](https://busy.in/sac-code-996339/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)