--- title: "Supply Services | Professional Supply Solutions" description: "Expert supply services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996336." canonical: "https://busy.in/sac-code-996336/" --- # Supply under SAC Code 996336 Part of [SAC 9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/). Food and beverage supply services for airlines and transport operators cover preparing meals, snacks and beverages in central kitchens and supplying them to aircraft, trains, buses and ships. Operators focus on bulk preparation, packing and delivery to meet service schedules. Under GST, these preparation and supply services are classified under SAC 996336. This SAC code and its GST rate decide how much GST applies on the service part of such supplies. ## 996336 SAC Code GST rate Food and beverage supply services under SAC 996336 are treated as preparation and supply services linked to transport and hospitality under GST. Earlier, different models of supplying meals to airlines and transport operators sometimes led to doubt about the taxable value for the service element. 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 996336 for typical services.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 996336 | Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators | 18% with ITC | 18% with ITC | Contract food supply to transport operators is treated as contract catering and stays at 18% with ITC in typical cases. | 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 Food and beverage supply services under SAC 996336 cover preparing and supplying meals and drinks to airlines, railways and other transport operators. These services now broadly follow the 5 percent GST slab without input tax credit for regular catering style models and 18 percent with input tax credit for certain structured or input heavy arrangements. Central kitchens and service providers should identify the correct model, charge the right GST rate on invoices and maintain consistent disclosure in GST returns. For cross border or airline specific contracts, it is sensible to check the latest GST rules and seek expert advice. ## Frequently asked questions ### What is SAC code 996336 in GST? SAC 996336 covers preparation or supply services of food and beverages to airlines and other transport operators, where the food is not served directly by the caterer to passengers but supplied in bulk to the operator. ### Does SAC 996336 cover food and beverage preparation for airlines and transport operators? Yes. When a catering unit prepares packed meals or trolleys and hands them over to airlines, railways or bus operators for later service to passengers, the service is classified under SAC 996336. ### What GST rate applies to services under SAC 996336? These B2B catering supplies usually attract 5% without ITC or 18% with ITC depending on notification conditions. Many large flight kitchen operators opt for 18% with ITC because of high input costs and capital investment. ### Is SAC 996336 used when food is supplied but not served directly to passengers? Yes. The key point for 996336 is that the caterer supplies food to the operator, while crew or staff later serve passengers. Direct serving on board is usually 996335, while bulk supply for further use is 996336. ### Can operators claim ITC on services billed under SAC 996336? Transport operators may claim ITC if their outward passenger transport is taxable and they are not blocked by specific rules. Where transport is exempt, such as many economy public services, ITC on catering inputs linked to exempt supplies is not allowed. ## 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/) - [996335: Catering In Trains](https://busy.in/sac-code-996335/) - [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/)