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Restaurant Food attracts 5% GST under SAC code 9963. Calculate the exact tax below.
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Restaurant Food is classified under SAC code 9963 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for restaurant food.
Restaurant services were initially at 12% or 18% GST with ITC. From November 2017, the rate was reduced to 5% without input tax credit for non-AC and AC restaurants alike. Restaurants in 5-star hotels attract 18% with ITC.
Input tax credit (ITC) is not available on restaurant food under the current GST framework. The 5% GST is charged without the option to claim credit on inputs. This was a deliberate policy decision to simplify compliance at the reduced rate.
Here are example calculations showing GST on restaurant food at 5% for common price points:
| Base Price | GST (5%) | CGST (2.5%) | SGST (2.5%) | Total |
|---|---|---|---|---|
| ₹500 | ₹25 | ₹13 | ₹13 | ₹525 |
| ₹1,000 | ₹50 | ₹25 | ₹25 | ₹1,050 |
| ₹2,000 | ₹100 | ₹50 | ₹50 | ₹2,100 |
| ₹5,000 | ₹250 | ₹125 | ₹125 | ₹5,250 |
More in Food & Beverages:
Other items at 5% GST:
Restaurant Food attracts 5% GST in India under SAC code 9963. For intra-state sales, this is split into 2.5% CGST and 2.5% SGST. For inter-state sales, 5% IGST applies.
The SAC code for Restaurant Food is 9963. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.
To add 5% GST on restaurant food: GST Amount = Base Price × 5/100. Total = Base Price + GST Amount. For example, on ₹1,000: GST = ₹50, Total = ₹1,050.
No, input tax credit is not available on restaurant food under the current GST structure. The 5% GST rate applies without ITC benefit.
Restaurant services were initially at 12% or 18% GST with ITC. From November 2017, the rate was reduced to 5% without input tax credit for non-AC and AC restaurants alike. Restaurants in 5-star hotels attract 18% with ITC.