HSN Code 996311: Room or unit accommodation services
HSN Code 996311: Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
If you run hotel, guesthouse, lodge, inn or any kind of short-term accommodation business in India, you have probably come across HSN code 996311. This is service code used under GST (Goods and Services Tax) for room rental and accommodation services provided to guests on short term basis.
In India’s GST system, services are identified using SAC codes (Service Accounting Codes) which are part of broader HSN (Harmonized System of Nomenclature) framework. HSN code 996311 falls under this category and is specifically used when business charges guests for staying in rooms for night, week or short period.
What Does HSN/SAC Code 996311 Cover?
SAC code 996311 covers room accommodation services provided by hotels, inns, guesthouses, clubs and similar. This includes:
Hotel rooms: standard rooms, suites, deluxe rooms booked by guests
Guesthouse accommodations: rooms in government or private guesthouses
Inn and lodge stays: budget or mid-range stays for travelers
Serviced apartments: short-term furnished apartment rentals
Bed and breakfast (B&B) services: where room and breakfast are offered together
Dharmashalas and similar establishments: religious or community-run stay facilities
Clubs with room facilities: where members or guests stay overnight
To use this code accommodation must be short-term or temporary in nature. Long-term residential rentals are treated differently under GST.
GST rate applicable on HSN code 996311
The most important thing to know about this SAC code is applicable GST rate
Tariff up to ₹7,500 per night: 5% GST
Tariff above ₹7,500 per night: 18% GST
HSN/ SAC code list for accommodation and related services
9963: Accommodation, food and beverage services
996312: Camp site services
996313: Recreational and vacation camp services
996321: Room or unit accommodation services for students in student residences
996322: Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
996329: Other room or unit accommodation services nowhere else classified
996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, 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
996333: Services provided in canteen and other similar establishments
996334: Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
996335: Catering services in trains, flights and the like
996336: Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
996337: Other contract food services
996339: Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified
If your business involves multiple services like offering food along with rooms, you need to use both 996311 for room rental and 996331 for restaurant or food services in your GST invoices
Click here to know more: https://invocreto.com/blog/hsn-code-996311-accommodation-services/