ServiceSAC 9963
Outdoor catering (other than in specified premises) — GST rate 5%
5%GST
Condition: Without ITC
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | 9963 |
| Category | Accommodation & Food |
| Source notification | Verified (11/2017 as amended, 15/2025) |
As per Notification Verified (11/2017 as amended, 15/2025), outdoor catering (other than in specified premises) classified under SAC 9963 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: Without ITC.