HSN and SAC codes
HSN and SAC codes for event management companies
A wedding or a product launch is one price to the client and a dozen suppliers behind it. Here are the codes on both sides of that bill.
In short
Event managers bill under SAC 998596 for organising events, usually at 18%, and buy catering, rentals and decor under their own codes. SimpleERP prints the code on each invoice line and builds the HSN summary for GSTR-1.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| Code | Goods or service | Usual GST rate | Notes |
|---|---|---|---|
| 998596 | Events, exhibitions, conventions and trade shows organisation | 18% | The event management fee itself. |
| 996334 | Catering services at events | check | Outdoor catering rates depend on the premises and input tax credit; confirm. |
| 997212 | Rental of non-residential property (venue hire) | 18% | Banquet halls and grounds hired for the event. |
| 997323 | Rental of furniture and household appliances | check | Rental of goods usually takes the rate of the goods; confirm. |
| 997329 | Rental of other goods (tents, stage, sound and light) | check | Same rule as above; confirm for each item. |
| 998361 | Advertising services | 18% | Promotion and branding for the event. |
| 998383 | Event photography and videography | 18% | Confirm the six digits against the SAC list. |
| 999631 | Performing artists and entertainers | check | Some performances below a notified value may be exempt; confirm. |
| 998525 | Guard and bouncer services | 18% | Reverse charge may apply if the agency is not a company. |
| 996791 | Goods transport agency services for road transport | 5% under reverse charge, or 18% with credit by option | Moving sets and equipment; the recipient often pays. |
| 9405 | Lights, LED strips and light fittings | check | Decor lighting you buy or resell. LED lamps and fittings had their own rate entry, so confirm the current rate. |
| 6702 | Artificial flowers and foliage | check | Confirm the current rate for the material. |
| 6306 | Tents, tarpaulins and canopies | check | Confirm the heading and rate. |
| 4911 | Printed banners, standees and posters | check | Printed matter; plastic flex may fall under another heading. |
| 9505 | Festive and party decorations | check | Confirm the current rate. |
Sources: CBIC: classification of services (SAC), CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025. Verified .
Which HSN and SAC codes does an event management company use?
An event company usually bills the client one of two ways: a single event management fee covering everything, or line by line for venue, decor, catering, sound and light, and photography. The first is billed under 998596, the code for organising events, exhibitions and conventions. Line-by-line billing means each line takes its own code and rate. Behind the bill sit the suppliers: caterers, tent and furniture rental, venue owners, photographers and decor vendors, whose codes appear on the purchase bills you receive.
How to check a rate before billing
Event bills mix many suppliers, and the rate on your invoice depends on how you price the event. Settle the structure before you quote. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- One package fee: bill it under 998596 at the event management rate.
- Line by line: each line takes its own code and rate, and some of those carry conditions.
- Look up each code in the SAC list or customs tariff and the current rate notification.
- Confirm catering and rentals with your CA, since those rates depend on the premises and input tax credit.
HSN and SAC on invoices and the GSTR-1 summary in SimpleERP
Quote the event, convert the quote to an invoice, and the code and rate on each line carry through.
- Quotation to invoice with each line's SAC or HSN code and rate.
- Advance receipts recorded against the client and adjusted on the final invoice.
- Supplier bills from caterers, rentals and vendors as purchases, so cost and margin sit in one ledger.
- HSN summary report by code, exported to CSV for your CA. SimpleERP does not file the return.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Reverse charge and exemptions that touch event companies
These rules come up often in events, as notified; check each with your CA.
- Sponsorship received from a sponsor that is a company or firm may be taxed under reverse charge in the sponsor's hands.
- Security or bouncer services from an agency that is not a company fall under reverse charge.
- Freight paid to a goods transport agency for sets and equipment is often under reverse charge.
- SimpleERP has no reverse charge flag on invoices; put the wording in the invoice notes.
Honest limits
What SimpleERP does not do for event companies
- Venue or equipment scheduling and booking calendars.
- Compensation cess and a reverse charge flag.
- E-invoice IRN and GST return filing.
FAQ
Questions, answered
What is the SAC code for event management?
Organising events, exhibitions, conventions and trade shows is usually billed under 998596, at 18%. If you bill catering, rentals or photography as separate lines, each takes its own code and rate. Confirm the code and rate against the SAC list before you bill.
Should I bill one package fee or itemise the event?
Both are possible. A single fee is simpler and usually carries the event management rate. Itemising lets each line take its own rate, which matters when catering or rentals carry a different one. Ask your CA which suits your contracts.
What GST rate applies to event catering?
Outdoor catering rates depend on where the food is served and whether input tax credit is taken, so there is no single answer. Check the current notification for your case with your CA or the GST portal before you quote.
Can SimpleERP record advance payments for an event?
Yes. Record the advance as a receipt from the client, then raise the invoice after the event and set the receipt against it. The client's statement shows what was paid and what is still due.
Related
Keep reading
GST billing for event companies
Quotations per event, staged advances and SAC 998596 invoices with the GST split worked out.
Read moreEvent management
A quotation per event, staged advances, SAC-coded invoices, vendor payables and an equipment register.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
Run your whole business from one simple place.
Seven days free. No card. Your first GST invoice in minutes.