About SAC Code 996311
SAC Code 996311 covers Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like and attracts a GST rate of 12%. For intra-state supplies, this is split as 6% CGST + 6% SGST. For inter-state supplies, 12% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).
How to Use SAC Code 996311 on GST Invoices
- Include the SAC code 996311 on every GST invoice for room or unit accommodation services provided by hotels, inn, guest house, club and the like
- Businesses with turnover above ₹5 crore must use 6-digit SAC codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The SAC code must match the product/service description on your invoice
- Incorrect SAC codes can lead to GST notices and ITC mismatches
Related SAC Codes
- 996312 — Camp site services
- 996313 — Recreational and vacation camp services
- 996321 — Room or unit accommodation services for students in student residences
- 996322 — Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
- 996329 — Other room or unit accommodation services nowhere else classified
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Last verified: 2026-06-26 · Source: CBIC Master Tariff