Food, edible preparations, alcoholic and non-alcoholic beverages serving services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 81 996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82 996332 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 83 996333 Services provided in canteen and other similar establishments 84 996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions 85 996335 Catering services in trains, flights and the like 86 996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 87 996337 Other contract food services 88 996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 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