SAC Code 9963
5% GSTRestaurant services (standalone, non-AC or AC) — SAC 9963 attracts 5% GST under the slabs in force since 22 September 2025, and sits in Chapter 99: services (sac).
Rate at a glance
| Covers | GST |
|---|---|
| Restaurant services (standalone, non-AC or AC) | 5% |
Indicative, for guidance only. Many products carry conditions (packaging, sale value, variety) that move them between slabs. Confirm the exact code and rate for your product on the CBIC portal or with your CA before filing.
Using 9963 on a GST invoice
Save 9963 against the item once in your billing system, along with its rate. From then on every bill prints the code on the line, applies 5% automatically, and rolls the value into the SAC-wise summary that has to reconcile with your GSTR-1.
The split follows the place of supply, not the code: sell within your own state and the 5% becomes 2.5% CGST plus 2.5% SGST; sell across a state border and the same total is charged as a single IGST line. Getting this wrong rarely changes what the customer pays, but it files the tax under the wrong head — which is exactly the mismatch that draws a notice.
If you are checking a rate by hand, our free GST calculator works out the CGST/SGST split for both tax-inclusive and tax-exclusive prices, and the HSN code finder searches the whole list by product name.
Other codes in Chapter 99 — Services (SAC)
SAC 9963 — FAQs
Restaurant services (standalone, non-AC or AC) under HSN 9963 attracts 5% GST under the rate structure in force since 22 September 2025. For an intra-state sale that splits into 2.50% CGST and the same again as SGST; an inter-state sale carries the full 5% as IGST.
Stop looking up rates by hand
Save the SAC code and rate against each item once — RetailDek applies it to every bill, splits the tax by place of supply and builds the SAC-wise summary for your return.