HSN Code 996331 — Restaurant — GST 5%

Group 9963 — F&B Services · Service (SAC)

SAC code

996331

UQC: UNT

GST rate

Type

services

Full description

Restaurant, café and similar food service

Why this code: Standalone restaurants, cafés, dhabas, food courts and cloud kitchens all bill under SAC 996331. Rate depends on the venue.

Conditional note: DEFAULT 5% GST (no ITC) — standalone restaurants, AC/non-AC, takeaway, food courts. 18% GST (with ITC) ONLY if restaurant is INSIDE a hotel where the declared room tariff for any room is > ₹7,500/night (typically 5-star / luxury). 'Five-star' alone doesn't set the rate — the room tariff threshold does.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST

2.5%

SGST / UTGST

2.5%

IGST

Copy as invoice line

HSN: 996331 | Rate: 5% (CGST 2.5 + SGST 2.5) | UQC: UNT

Create an invoice with this HSN→Free GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 996331 and 5% prefilled.

Common keywords & aliases

If your invoice description contains any of these terms, HSN 996331 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

restaurantcafedhabaeateryrestaurant mealfood servicedininglunch buffetdinner restaurant5 star restaurant5-star restaurantfive star restaurantluxury restauranthotel restaurantfine diningAC restaurantnon-AC restauranttakeaway foodfood courtqsrquick service restaurant

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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HSN reporting requirement by turnover

Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 9963)
Turnover ≥ ₹5 Cr → First 6 digits (e.g. 996331)
e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 996331 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.

Notification: 11/2017-CT(R), effective from 2017-07-01.