India compliance
What are the SAC codes for hotels?
SAC (Services Accounting Code) is the code that classifies a service on a GST invoice in India. Hotels commonly use 996311 for room accommodation, codes in the 99633 group for restaurant and food service, and 996334 for catering at events and banquet halls.
Common SAC codes used by hotels
Codes hotels use most often:
- 996311: room or unit accommodation provided by hotels, inns and guest houses
- 996331: services provided by restaurants, cafés and similar eating facilities
- 996332: food services provided by hotels, including room service
- 996334: catering services at events, exhibition halls and marriage halls
Using them on invoices
Each line on a GST invoice should carry its own SAC code and tax rate, so a bill with room nights and restaurant charges shows both. Confirm the right codes for your business with your chartered accountant, as classification depends on what you supply. For the rates that go with each code, read GST on hotel rooms, and see GST billing for hotels.
In StaySynq
StaySynq puts the SAC code on every invoice line and exports an HSN/SAC summary for GSTR-1.
Common questions
What is the difference between HSN and SAC?
HSN codes classify goods and SAC codes classify services. Hotels mostly use SAC codes, with HSN for goods they sell, such as packaged items.
Related terms
- TCS on OTA bookingsTCS on OTA bookings is tax collected at source under Section 52 of India's GST law. When an online travel agency collects payment from the guest on the hotel's behalf, it deducts a small percentage of the booking value, pays it to the government and reports it against the hotel's GSTIN.
- Form CForm C is the report that hotels, guest houses and anyone else accommodating a foreign national in India must submit to the Foreigners Regional Registration Office (FRRO). It records the foreign guest's passport, visa and stay details and must be filed within 24 hours of arrival.
- FolioA folio is the running account of everything a guest is charged and everything they pay during a stay: room nights, restaurant bills, minibar, laundry, taxes, deposits and payments. At check-out the folio is settled and becomes the basis for the invoice.
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