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SAC codes

SAC code for catering services: 996334

Wedding, function and event catering bills under 996334; a factory canteen run on contract bills under 996337.

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In short

Event and outdoor catering uses SAC 996334, commonly taxed as notified at 5% without input tax credit, with 18% at specified premises. SimpleERP saves your catering service with that rate and prints the code on each plate or event line.

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

SAC 996334 at a glance

ItemValue
6-digit SAC996334 (996337 for contract canteens)
4-digit group9963: accommodation, food and beverage services
Chapter 99 headingCatering services in exhibition halls, events, marriage halls and other outdoor or indoor functions
Usual GST rateCommonly 5% without input tax credit; 18% with credit at specified premises (as notified; check the GST portal)
Reverse chargeForward charge for most suppliers: the caterer charges GST
ExemptionSome supplies to educational institutions, such as school meals, can be exempt as notified
Who typically bills itEvent caterers, marriage hall caterers, canteen contractors and corporate food service firms
Codes from the CBIC services classification; rates and the specified premises rule as notified on the verified date. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications, GST Council: rate changes effective 22 September 2025. Verified .

Which SAC code goes on a catering services invoice?

Use 996334, catering services in exhibition halls, events, marriage halls and other outdoor or indoor functions. It sits in group 9963, accommodation, food and beverage services, under chapter 99 (services). A canteen run on contract inside a factory or office is usually 996337, other contract food services.

Sri Krishna Caterers in Coimbatore, Tamil Nadu, serves lunch for 400 at the Lakshmi Steel Furnitures dealer meet and bills it under 996334. The same caterer runs the daily staff canteen at the plant under a contract billed under 996337.

What GST rate applies to catering services?

As notified, outdoor and event catering is commonly taxed at 5% without input tax credit. When the catering is supplied at specified premises, such as a hotel whose room tariffs cross the notified level, it is 18% with credit. A ₹1,60,000 function at 5% in your state carries ₹4,000 CGST and ₹4,000 SGST. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

  • 5% route: no input tax credit on provisions, gas or hired items
  • Specified premises: 18% with credit, so check where the function is held
  • Contract canteens follow the catering entries; check the current one
  • Hall rent billed by the caterer can be a separate supply with its own rate

A catering services invoice line in SimpleERP

Save Event catering as a service with SAC 996334 at the rate that applies to you, with Plates as the unit. A function invoice then shows the plate count as quantity and the per-plate rate.

  • SAC 996334 prints on the catering line
  • Place of supply picks CGST plus SGST or IGST from the customer's state
  • The HSN/SAC summary for GSTR-1 shows events under 996334, canteen under 996337
  • Advances for weddings post as receipts against the customer

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

Lunch for 400 at a dealer meet under SAC 996334.

When is reverse charge or an exemption involved?

Catering is under forward charge. The exemption that comes up is education: catering, including mid-day meals, to an educational institution for its students up to higher secondary can be exempt as notified. Corporate events, weddings and factory canteens are taxable. The other decision is the rate route: 5% without credit is common, and 18% applies at specified premises.

  • Forward charge for events, weddings and canteens
  • School meals to an educational institution: can be exempt
  • No credit on inputs on the 5% route
  • Check the venue before you set the rate

Sources

FAQ

Questions, answered

Can I claim input tax credit on vegetables, gas and utensils at 5%?

Not on the 5% route as notified: it is a rate without input tax credit on goods and services used, so your purchase GST becomes a cost. Fresh vegetables usually carry no GST anyway. Price your plates with that in mind.

I cater a wedding inside a hotel banquet hall. Does the rate change?

It can. If the hotel counts as specified premises under the current rules, catering there is 18% with credit. Ask the venue whether it has declared itself as specified premises, and confirm the rate with your CA before you quote.

Is a factory canteen contract the same SAC as event catering?

Usually not. A canteen run on contract is commonly billed under 996337, other contract food services, while functions go under 996334. Save both as separate services so the right code prints on each invoice.

I also rent out chairs and the shamiana. Is that catering?

If you supply them as part of one catering package, they usually follow the catering supply. If the customer hires them separately, bill them as a rental with its own code and rate. Keep the quote and invoice consistent.

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