About SAC Code 996335

SAC Code 996335 covers Catering services in trains, flights and the like and attracts a GST rate of 5%. For intra-state supplies, this is split as 2.5% CGST + 2.5% SGST. For inter-state supplies, 5% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).

How to Use SAC Code 996335 on GST Invoices

• Include the SAC code 996335 on every GST invoice for catering services in trains, flights 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

• 996311 — Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
• 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

Related Free Tools

• HSN/SAC Code Search — Search 22,000+ product and service codes
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• AI Bill Extractor — Extract invoice data with GL classification

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Last verified: 2026-06-26 · Source: CBIC Master Tariff