5%GST
ServiceSAC 9963
Restaurant service (standalone, other than in specified premises)
Condition: Without ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9963 page →CBIC · Notification 9/2025 & 10/2025-CT(R)
GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India
Search any product or service, HSN or SAC code and see its current GST rate under the reformed GST 2.0 slabs effective 22 September 2025. Every matching entry is shown, because the same item can carry a different rate depending on packaging, value, condition or end use.
Popular:
10 matching entries
18%GST
ServiceSAC 9963
Restaurant service in specified premises (hotel with room tariff above Rs 7,500/day)
Condition: With ITC
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9963 page →5%GST
ServiceSAC 9963
Outdoor catering (other than in specified premises)
Condition: Without ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9963 page →18%GST
ServiceSAC 9963
Outdoor catering in specified premises
Condition: With ITC
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9963 page →0%GST
ServiceSAC 9963
Hotel accommodation, room tariff up to Rs 1,000 per day
Condition: Exempt (nil)
Nil rated / exempt · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9963 page →5%GST
ServiceSAC 9963
Hotel accommodation, room tariff up to Rs 7,500 per unit per day
Condition: Without ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9963 page →18%GST
ServiceSAC 9963
Hotel accommodation, room tariff above Rs 7,500 per unit per day
Condition: With ITC
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9963 page →0%GST
ServiceSAC Heading 9963
Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days.
Condition: Provided that the accommodation service is supplied for a minimum continuous period of ninety days.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9963 page →0%GST
ServiceSAC Heading 9963 or Heading 9972 or Heading 9995
Services by a person by way of - (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA (or 12AB) of the Income-tax Act, 1961 or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.
Condition: Nil (subject to the provisos on rent thresholds within the description)
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9963 or Heading 9972 or Heading 9995 page →0%GST
ServiceSAC Heading 9992 or Heading 9963
Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of, - (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary. Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
Condition: Clarification (per Notification No. 01/2023-CT(Rate)): any authority, board or body set up by the Central Government or State Government, including the National Testing Agency, for conduct of entrance examination for admission to educational institutions, shall be treated as an 'educational institution' for the limited purpose of providing services by way of conduct of such entrance examination.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9992 or Heading 9963 page →GST Calculator
Add GST to a base price, or extract GST from a GST-inclusive price.
Total (incl. GST)
₹1,180
| Base price (excl. GST) | ₹1,000 |
| GST @ 18% | ₹180 |
| CGST @ 9% | ₹90 |
| SGST @ 9% | ₹90 |
Browse GST rates by HSN chapter
HSN codes are grouped into 98 chapters. Tap a group to search that range instantly.
GST slabs in India (2026)
0%
Nil rated — fresh produce, unbranded staples, most life-saving drugs, education and health essentials.
0.25%
Rough diamonds and certain precious stones.
1.5%
Cut and polished diamonds.
3%
Gold, silver, platinum and articles of jewellery.
5%
Merit rate — packaged food, footwear, textiles, medicines, most household goods.
18%
Standard rate — electronics, machinery, most manufactured goods and appliances.
28%
Legacy rate retained on a small set of notified goods.
40%
Demerit rate — tobacco, pan masala, aerated drinks and luxury vehicles.