Where the codes come from
CBIC publishes the list as the Scheme of Classification of Services, the annexure to the services rate notification. All services sit in Chapter 99; heading 9963 is "Accommodation, food and beverage services", and it holds the codes a hotel or restaurant meets most:
| SAC | Service (as CBIC describes it) |
|---|---|
| 996311 | Room or unit accommodation services provided by hotels, inn, guest house, club and the like |
| 996322 | Room or unit accommodation services provided by hostels, camps, paying guest and the like |
| 996331 | Services provided by restaurants, cafes and similar eating facilities, including takeaway, room services and door delivery of food |
| 996332 | Services provided by hotels, inn, guest house, club and the like, including room services, takeaway services and door delivery of food |
Which code fits a particular charge — food in a hotel's own restaurant, for instance — is a question for you and your accountant. The goods equivalent is the HSN code.
Example
One hotel bill, several codes: two room nights on one line under 996311, and dinner from the hotel restaurant on another line under the food code your accountant has chosen. The GST return then summarises the bill by code and rate.
How Nivasik handles it
- Every line on a Nivasik GST invoice carries a SAC, filled by the kind of charge — a room night 996311, food and beverages 996331 — as a default the property can change in its GST settings.
- The invoice summarises lines by SAC and rate, the shape GSTR-1 asks for.
- A POS item has an HSN / SAC field of its own.