Accommodation services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
72
Group 99631
Accommodation services
73
996311
Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
74
996312
Camp site services
75
996313
Recreational and vacation camp services
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99631 – Accommodation services
This group includes accommodation services provided for the purposes of leisure or business or
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