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SAC Code 9963 is used for billing, service agreements, GSTR filings, and claiming Input Tax Credit (ITC) for service supplies under GST.
Services Accounting Codes (SAC) are mandatory on GST tax invoices for service providers under Indian tax regulations. Verify rate applicability with your CA or tax professional.
Suppose you bill ₹10,000 (taxable value) for restaurant and quote SAC 9963 on the invoice. At 5% GST the tax works out as below.
| Supply type | Tax split | Tax amount | Invoice total |
|---|---|---|---|
| Within the same state | CGST 2.5% (₹250) + SGST 2.5% (₹250) | ₹500 | ₹10,500 |
| To another state | IGST 5% | ₹500 | ₹10,500 |
The 5% rate has applied since 1 July 2017. Last checked against Ministry of Finance / CBIC on 6 September 2026. Try other amounts in the GST calculator.
SAC Code 9963 attracts a standard GST rate of 5% (effective from 1 July 2017, verified 6 September 2026). For intra-state services, this is split into 2.5% CGST and 2.5% SGST. For inter-state services, 5% IGST applies.
Under 99 - Services (SAC Codes: Construction, Transport, IT, Legal, Hotel), SAC Code 9963 covers Accommodation, food and beverage services (Hotels, Restaurants, Catering).
You can use ManTech Studio's free GST Invoice Generator tool to issue service invoices quoting SAC Code 9963 with automatic tax computation and client payment QR.