HSN codes

SAC and HSN codes for a restaurant or dhaba.

A meal served is a service, so it carries a SAC code rather than an HSN code, and a restaurant, a canteen and outdoor catering each have their own. Packaged goods sold on their own, like bottled water or bakery items, are usually billed as goods under their HSN codes.

10 codes · plain descriptions, not the official tariff wording
Code	What it covers	Also called
996331	Restaurant & dhaba service	dine, restaurant, dhaba, hotel, meal, thali
996332	Hotel & guest-house food service	room service, guest house
996333	Canteen & mess service	canteen, mess, tiffin
996334	Event & outdoor catering	catering, banquet, party, outdoor, event, marriage
2106	Food preparations	mix, paste, ready
1905	Bakery — bread, cake, biscuit	bread, cake, pastry, bun, biscuit, rusk
2202	Cold drinks & fruit drinks	cola, soda, drink
2009	Fruit juice	juice
2201	Packaged water	water, pani
0402	Milk powder & condensed milk	milk powder, condensed

What you need to know

Using these codes.

2 topics

01 · Worth knowing

Served, packed or delivered, it is still a service

A meal eaten at the table, packed to take away or delivered to a door is a restaurant service under SAC 996331, and food or drink served as part of it counts as the service too. Packaged goods sold on their own over the counter, like bottled water, a cold drink or packaged bakery, are usually billed as goods; check with your CA which applies at your counter.

Codes and plain descriptions only
No rate is stated for any code
Check a rate before you rely on it
Any code not listed is on the GST portal

Check current rates on CBIC's tax portal

02 · On the bill

Where these codes go on a bill

The code goes on each line of a GST tax invoice, beside the item. In BillCountr it is saved on the item and suggested from this list as you add it; it prints on bills from the Android app once the HSN field is switched on in your bill settings. Bills made on a computer do not print it yet.

One code per line, beside the item
Suggested as you add the item
Saved once, on the item
Printed when the HSN field is on

Billing software for restaurants

How many digits a bill needs, and why one code can carry more than one rate: the rules for every code. A product not in this list: search HSN and SAC on the GST portal.

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