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HSN Codes and GST Rates of HSN 9963

Accommodation, food and beverage services

HSN Code Description of Service GST Rate

9963

Accommodation, food and beverage services

99631

Accommodation services

This group includes accommodation services provided for the purposes of leisure or business or others.

996311

Room or unit accommodation services

This service code includes accommodation services consisting of rooms or units, with or without kitchens& with or without daily housekeeping services, provided by Hotels, INN, Guest houses, Clubs & other similar establishments on a single or multi occupancy basis, for purposes of leisure or business or others.

This service code does not include:

- accommodation services at recreational and vacation camps, cf. 996313

- accommodation services for students in student residences, cf. 996321

- accommodation services in workers hostels or camps, cf. 996322

996312

Camp site services

This service code includes provision of space for a recreational vehicle or tent, typically provided on a daily or weekly or other basis; provision of space under protective shelters or plain bivouac facilities for placing tents and/or sleeping bags; pandal or shamiana services provided for organizing an official, social or business function

996313

Recreational and vacation camp services

This service code includes provision of overnight accommodation, combined with food and recreational or training services in a combined package at a camp for adults, youth or children for which an all-inclusive fee is charged.

99632

Other accommodation services

This group includes accommodation services for persons for a longer period of time and also includes semi-permanent residence in boarding houses and residential clubs

996321

Room or unit accommodation services for students in student residences

This service code includes room or unit accommodation services for students in student residences attached to schools and universities.

996322

Room or unit accommodation services provided hostels or camps or paying guests

This service code includes accommodation services for workers in worker's hostels or camps, usually on a short term or seasonal basis.

996329

Other room or unit accommodation services n.e.c

This service code includes room or unit accommodation services for semi-permanent residents in rooming or boarding houses and residential clubs; sleeping car services etc.

99633

Food, edible preparations, alcoholic& non-alcoholic beverages serving services

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, Clubs etc including Room services, takeaway services and door delivery of food.

This service code includes services provided by Hotels, INN, Guest Houses, Clubs, bars and other similar establishments.

996333

Services provided in Canteens and other similar establishments

996334

Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.

996335

Catering services provided in trains, flights etc

996336

Preparation and/or supply services of food, edible preparations, alcoholic& non-alcoholic beverages to airlines and other transportation operators

This service code includes food preparation and/or supply services based on contractual arrangements for airline companies and other transportation companies

996337

Other contract food services

This service code includes food preparation and/or supply services based on contractual arrangements with the customer, at institutional, governmental, commercial or industrial location/s specified by the customer other than for transportation companies, on an ongoing basis; food service concession services, i.e. the provision of operating services by operators of eating facilities such as canteens and cafeterias

996339

Other food, edible preparations, alcoholic& non-alcoholic beverages serving services n.e.c.

This service code includes services provided by refreshment stands, fish-and- chips stands, fast-food outlets without seating etc; services of ice-cream parlours and cake serving places; provision of meals and snacks prepared on the premises dispensed through vending machines; dining car services; mobile food services, i.e. preparing and serving food and beverages for immediate consumption from motorized vehicle or non-motorized carts


15
May
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).