GST on Cab, taxi and passenger transport

GST on cab, taxi and passenger transport, 26 October 2026: 5% / 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.

Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.

GST rate today

Entries in force on 26 October 2026:

• 18% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 18%. (15/2025-CT(R), entry 8(v), from 22 September 2025)
• 18% — If you carry passengers in any vehicle with fuel included in the fare and do not meet the 5% no-input-tax-credit condition, GST is 18%. (15/2025-CT(R), entry 8(vi), from 22 September 2025)
• 18% — Other passenger transport services not covered by the items above have GST at 18%. (7/2024-CT(R), entry 8(vii), from 10 October 2024)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When a charter or non-scheduled flight carries pilgrims on a government-arranged religious pilgrimage, GST is 5% with no input tax credit on goods. (27/2018-CT(R), entry 8(iva), from 1 January 2019)
• 5% — Helicopter travel for passengers on a seat-share basis, with no input tax credit taken on goods used. (7/2024-CT(R), entry 8(ivb), from 10 October 2024)
• 5% — If you carry passengers in any vehicle with fuel included in the fare, GST is 5%. This rate applies only if you take no input tax credit, except limited credit on vehicles hired from others in the same trade. (15/2025-CT(R), entry 8(vi), from 22 September 2025)
• 5% — When you carry passengers by ropeway and take no input tax credit on goods, GST is 5%. (3/2022-CT(R), entry 8(via), from 18 July 2022)

No GST (exemptions in force)

• Nil — No GST on economy air travel to or from North-East states or Bagdogra, non-AC hired buses (not taxis or tours), and non-AC route buses, except bus/cab bookings via apps. (4/2022-CT(R), entry 15, from 18 July 2022)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — There is no GST on non-AC, non-first-class train travel, metro, monorail, tram, inland waterways and non-tourist public ferries. Metered cabs and autos also have no GST. But autos or cabs booked through a notified app are not covered. (16/2021-CT(R), entry 17, from 1 January 2022)

Who pays the GST (reverse charge)

No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).

Period by period since 1 July 2017

Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.

1 July 2017 – 21 August 2017

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (11/2017-CT(R), entry 8(vii), from 1 July 2017)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — If an AC contract carriage (hired bus or vehicle, not a cab) carries passengers, GST is 5%, provided no input tax credit is taken. (11/2017-CT(R), entry 8(ii)(a), from 1 July 2017)
• 5% — If an AC stage carriage (bus running on a fixed route with per-seat tickets) carries passengers, GST is 5%, provided no input tax credit is taken. (11/2017-CT(R), entry 8(ii)(b), from 1 July 2017)
• 5% — If a radio taxi (cab linked to a control office and tracked by GPS) carries passengers, GST is 5%, provided no input tax credit is taken. (11/2017-CT(R), entry 8(ii)(c), from 1 July 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — If a cab carries passengers with fuel cost included in the fare, GST is 5%, provided no input tax credit is taken. (11/2017-CT(R), entry 8(vi), from 1 July 2017)
• Nil — No GST on flights to or from North-East states or Bagdogra, on non-AC hired vehicles (not radio taxi, tourism or charter), or on non-AC buses on fixed routes. (12/2017-CT(R), entry 15, from 1 July 2017)
• Nil — Flights to or from a regional connectivity (UDAN) airport paid by the Central Government as viability gap funding have no GST, only for one year from the airport starting operations. (12/2017-CT(R), entry 16, from 1 July 2017)
• Nil — No GST on train travel other than first class or AC, metro, monorail, tram, inland waterways, non-tourist public ferries, metered cabs and autos (including e-rickshaws). (12/2017-CT(R), entry 17, from 1 July 2017)

22 August 2017 – 12 October 2017

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (11/2017-CT(R), entry 8(vii), from 1 July 2017)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — When you run a motor cab for passengers with fuel cost included and do take input tax credit, GST is 12%. (20/2017-CT(R), entry 8(vi), from 22 August 2017)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — If an AC contract carriage (hired bus or vehicle, not a cab) carries passengers, GST is 5%, provided no input tax credit is taken. (11/2017-CT(R), entry 8(ii)(a), from 1 July 2017)
• 5% — If an AC stage carriage (bus running on a fixed route with per-seat tickets) carries passengers, GST is 5%, provided no input tax credit is taken. (11/2017-CT(R), entry 8(ii)(b), from 1 July 2017)
• 5% — If a radio taxi (cab linked to a control office and tracked by GPS) carries passengers, GST is 5%, provided no input tax credit is taken. (11/2017-CT(R), entry 8(ii)(c), from 1 July 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When you run a motor cab for passengers with fuel cost included and take no input tax credit, GST is 5%. (20/2017-CT(R), entry 8(vi), from 22 August 2017)
• Nil — No GST on flights to or from North-East states or Bagdogra, on non-AC hired vehicles (not radio taxi, tourism or charter), or on non-AC buses on fixed routes. (12/2017-CT(R), entry 15, from 1 July 2017)
• Nil — Flights to or from a regional connectivity (UDAN) airport paid by the Central Government as viability gap funding have no GST, only for one year from the airport starting operations. (12/2017-CT(R), entry 16, from 1 July 2017)
• Nil — No GST on train travel other than first class or AC, metro, monorail, tram, inland waterways, non-tourist public ferries, metered cabs and autos (including e-rickshaws). (12/2017-CT(R), entry 17, from 1 July 2017)

13 October 2017 – 24 January 2018

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (11/2017-CT(R), entry 8(vii), from 1 July 2017)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — Carrying passengers in a vehicle with fuel included in the fare, when the 5% condition is not met, for example full input tax credit is taken. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — Carrying passengers in a vehicle with fuel cost included in the fare, and no input tax credit taken except on hiring from other operators. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• Nil — No GST on flights to or from North-East states or Bagdogra, on non-AC hired vehicles (not radio taxi, tourism or charter), or on non-AC buses on fixed routes. (12/2017-CT(R), entry 15, from 1 July 2017)
• Nil — Flights to or from a regional connectivity (UDAN) airport paid by the Central Government as viability gap funding have no GST, only for one year from the airport starting operations. (12/2017-CT(R), entry 16, from 1 July 2017)
• Nil — No GST on train travel other than first class or AC, metro, monorail, tram, inland waterways, non-tourist public ferries, metered cabs and autos (including e-rickshaws). (12/2017-CT(R), entry 17, from 1 July 2017)

25 January 2018 – 31 December 2018

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (11/2017-CT(R), entry 8(vii), from 1 July 2017)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — Carrying passengers in a vehicle with fuel included in the fare, when the 5% condition is not met, for example full input tax credit is taken. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — Carrying passengers in a vehicle with fuel cost included in the fare, and no input tax credit taken except on hiring from other operators. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• Nil — No GST on flights to or from North-East states or Bagdogra, on non-AC hired vehicles (not radio taxi, tourism or charter), or on non-AC buses on fixed routes. (12/2017-CT(R), entry 15, from 1 July 2017)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — No GST on train travel other than first class or AC, metro, monorail, tram, inland waterways, non-tourist public ferries, metered cabs and autos (including e-rickshaws). (12/2017-CT(R), entry 17, from 1 July 2017)

1 January 2019 – 31 December 2021

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (27/2018-CT(R), entry 8(vii), from 1 January 2019)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — Carrying passengers in a vehicle with fuel included in the fare, when the 5% condition is not met, for example full input tax credit is taken. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When a charter or non-scheduled flight carries pilgrims on a government-arranged religious pilgrimage, GST is 5% with no input tax credit on goods. (27/2018-CT(R), entry 8(iva), from 1 January 2019)
• 5% — Carrying passengers in a vehicle with fuel cost included in the fare, and no input tax credit taken except on hiring from other operators. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• Nil — No GST on flights to or from North-East states or Bagdogra, on non-AC hired vehicles (not radio taxi, tourism or charter), or on non-AC buses on fixed routes. (12/2017-CT(R), entry 15, from 1 July 2017)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — No GST on train travel other than first class or AC, metro, monorail, tram, inland waterways, non-tourist public ferries, metered cabs and autos (including e-rickshaws). (12/2017-CT(R), entry 17, from 1 July 2017)

1 January 2022 – 17 July 2022

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (27/2018-CT(R), entry 8(vii), from 1 January 2019)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — Carrying passengers in a vehicle with fuel included in the fare, when the 5% condition is not met, for example full input tax credit is taken. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When a charter or non-scheduled flight carries pilgrims on a government-arranged religious pilgrimage, GST is 5% with no input tax credit on goods. (27/2018-CT(R), entry 8(iva), from 1 January 2019)
• 5% — Carrying passengers in a vehicle with fuel cost included in the fare, and no input tax credit taken except on hiring from other operators. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• Nil — No GST on flights to or from the North-East or Bagdogra, non-AC hired vehicles (not radio taxis, tourist or charter) and non-AC route buses. Vehicles and buses booked through a notified app are not covered. (16/2021-CT(R), entry 15, from 1 January 2022)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — There is no GST on non-AC, non-first-class train travel, metro, monorail, tram, inland waterways and non-tourist public ferries. Metered cabs and autos also have no GST. But autos or cabs booked through a notified app are not covered. (16/2021-CT(R), entry 17, from 1 January 2022)

18 July 2022 – 19 October 2023

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (3/2022-CT(R), entry 8(vii), from 18 July 2022)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — Carrying passengers in a vehicle with fuel included in the fare, when the 5% condition is not met, for example full input tax credit is taken. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When a charter or non-scheduled flight carries pilgrims on a government-arranged religious pilgrimage, GST is 5% with no input tax credit on goods. (27/2018-CT(R), entry 8(iva), from 1 January 2019)
• 5% — Carrying passengers in a vehicle with fuel cost included in the fare, and no input tax credit taken except on hiring from other operators. (31/2017-CT(R), entry 8(vi), from 13 October 2017)
• 5% — When you carry passengers by ropeway and take no input tax credit on goods, GST is 5%. (3/2022-CT(R), entry 8(via), from 18 July 2022)
• Nil — No GST on economy air travel to or from North-East states or Bagdogra, non-AC hired buses (not taxis or tours), and non-AC route buses, except bus/cab bookings via apps. (4/2022-CT(R), entry 15, from 18 July 2022)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — There is no GST on non-AC, non-first-class train travel, metro, monorail, tram, inland waterways and non-tourist public ferries. Metered cabs and autos also have no GST. But autos or cabs booked through a notified app are not covered. (16/2021-CT(R), entry 17, from 1 January 2022)

20 October 2023 – 9 October 2024

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (3/2022-CT(R), entry 8(vii), from 18 July 2022)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — If you carry passengers in any vehicle with fuel included in the fare and do not meet the 5% no-input-tax-credit condition, GST is 12%. (12/2023-CT(R), entry 8(vi), from 20 October 2023)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When a charter or non-scheduled flight carries pilgrims on a government-arranged religious pilgrimage, GST is 5% with no input tax credit on goods. (27/2018-CT(R), entry 8(iva), from 1 January 2019)
• 5% — If you carry passengers in any vehicle with fuel included in the fare, GST is 5%. This rate applies only if you take no input tax credit, except limited credit on vehicles hired from others in the same trade. (12/2023-CT(R), entry 8(vi), from 20 October 2023)
• 5% — When you carry passengers by ropeway and take no input tax credit on goods, GST is 5%. (3/2022-CT(R), entry 8(via), from 18 July 2022)
• Nil — No GST on economy air travel to or from North-East states or Bagdogra, non-AC hired buses (not taxis or tours), and non-AC route buses, except bus/cab bookings via apps. (4/2022-CT(R), entry 15, from 18 July 2022)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — There is no GST on non-AC, non-first-class train travel, metro, monorail, tram, inland waterways and non-tourist public ferries. Metered cabs and autos also have no GST. But autos or cabs booked through a notified app are not covered. (16/2021-CT(R), entry 17, from 1 January 2022)

10 October 2024 – 21 September 2025

• 18% — Other passenger transport services not covered by the items above have GST at 18%. (7/2024-CT(R), entry 8(vii), from 10 October 2024)
• 12% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 12%. (11/2017-CT(R), entry 8(v), from 1 July 2017)
• 12% — If you carry passengers in any vehicle with fuel included in the fare and do not meet the 5% no-input-tax-credit condition, GST is 12%. (12/2023-CT(R), entry 8(vi), from 20 October 2023)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When a charter or non-scheduled flight carries pilgrims on a government-arranged religious pilgrimage, GST is 5% with no input tax credit on goods. (27/2018-CT(R), entry 8(iva), from 1 January 2019)
• 5% — Helicopter travel for passengers on a seat-share basis, with no input tax credit taken on goods used. (7/2024-CT(R), entry 8(ivb), from 10 October 2024)
• 5% — If you carry passengers in any vehicle with fuel included in the fare, GST is 5%. This rate applies only if you take no input tax credit, except limited credit on vehicles hired from others in the same trade. (12/2023-CT(R), entry 8(vi), from 20 October 2023)
• 5% — When you carry passengers by ropeway and take no input tax credit on goods, GST is 5%. (3/2022-CT(R), entry 8(via), from 18 July 2022)
• Nil — No GST on economy air travel to or from North-East states or Bagdogra, non-AC hired buses (not taxis or tours), and non-AC route buses, except bus/cab bookings via apps. (4/2022-CT(R), entry 15, from 18 July 2022)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — There is no GST on non-AC, non-first-class train travel, metro, monorail, tram, inland waterways and non-tourist public ferries. Metered cabs and autos also have no GST. But autos or cabs booked through a notified app are not covered. (16/2021-CT(R), entry 17, from 1 January 2022)

22 September 2025 – in force

• 18% — Air travel in any class other than economy, with or without accompanied baggage, has GST at 18%. (15/2025-CT(R), entry 8(v), from 22 September 2025)
• 18% — If you carry passengers in any vehicle with fuel included in the fare and do not meet the 5% no-input-tax-credit condition, GST is 18%. (15/2025-CT(R), entry 8(vi), from 22 September 2025)
• 18% — Other passenger transport services not covered by the items above have GST at 18%. (7/2024-CT(R), entry 8(vii), from 10 October 2024)
• 5% — Train travel in first class or AC coach has GST at 5%, provided input tax credit on goods used is not used to pay this GST. (11/2017-CT(R), entry 8(i), from 1 July 2017)
• 5% — Carrying passengers in an AC hired bus or vehicle (contract carriage, not a taxi), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(a), from 13 October 2017)
• 5% — Carrying passengers in an AC stage carriage (regular route bus with per-seat fares), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(b), from 13 October 2017)
• 5% — Carrying passengers by radio taxi (a cab linked to a control office and tracked by GPS), with no input tax credit taken. (31/2017-CT(R), entry 8(ii)(c), from 13 October 2017)
• 5% — Economy-class air travel has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iii), from 1 July 2017)
• 5% — Air travel starting or ending at a Regional Connectivity Scheme (UDAN) airport has GST at 5%, provided no input tax credit is taken on goods used. (11/2017-CT(R), entry 8(iv), from 1 July 2017)
• 5% — When a charter or non-scheduled flight carries pilgrims on a government-arranged religious pilgrimage, GST is 5% with no input tax credit on goods. (27/2018-CT(R), entry 8(iva), from 1 January 2019)
• 5% — Helicopter travel for passengers on a seat-share basis, with no input tax credit taken on goods used. (7/2024-CT(R), entry 8(ivb), from 10 October 2024)
• 5% — If you carry passengers in any vehicle with fuel included in the fare, GST is 5%. This rate applies only if you take no input tax credit, except limited credit on vehicles hired from others in the same trade. (15/2025-CT(R), entry 8(vi), from 22 September 2025)
• 5% — When you carry passengers by ropeway and take no input tax credit on goods, GST is 5%. (3/2022-CT(R), entry 8(via), from 18 July 2022)
• Nil — No GST on economy air travel to or from North-East states or Bagdogra, non-AC hired buses (not taxis or tours), and non-AC route buses, except bus/cab bookings via apps. (4/2022-CT(R), entry 15, from 18 July 2022)
• Nil — This covers airline passenger flights to or from a regional connectivity scheme airport where the central government pays viability gap funding. There is no GST for 3 years from the airport's start. (2/2018-CT(R), entry 16, from 25 January 2018)
• Nil — There is no GST on non-AC, non-first-class train travel, metro, monorail, tram, inland waterways and non-tourist public ferries. Metered cabs and autos also have no GST. But autos or cabs booked through a notified app are not covered. (16/2021-CT(R), entry 17, from 1 January 2022)

SAC codes under 9964

• 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
• 996412 Taxi services including radio taxi and other similar services
• 996413 Non-scheduled local bus and coach charter services
• 996414 Other land transportation services of passengers
• 996415 Local water transport services of passengers by ferries, cruises and the like
• 996416 Sightseeing transportation services by rail, land, water and air
• 996417 Transport services of passengers by ropeways
• 996418 Sightseeing transportation services by rail or road
• 996419 Other local transportation services of passengers nowhere else classified
• 996421 Long-distance transport services of passengers through rail network by railways, metro and the like
• 996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
• 996423 Taxi services including radio taxi and other similar services
• 996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
• 996425 Domestic/ international scheduled air transport services of passengers
• 996426 Domestic/ international non-scheduled air transport services of passengers
• 996427 Space transport services of passengers
• 996429 Other long-distance transportation services of passengers nowhere else classified
• 996431 Long-distance transport service of passengers through rail network by railways
• 996432 Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like
• 996433 Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like
• 996434 Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi
• 996439 Other long distance transport service of passengers by land nowhere else specified
• 996441 Coastal water transport service of passengers by ferries and the like
• 996442 Coastal water transport service of passengers by cruise ships and the like
• 996443 Inland water transport service of passengers by ferries and the like
• 996444 Inland water transport service of passengers by cruise ships and the like
• 996445 International water transport services of passengers by ferries, cruise ships and the like
• 996449 Other long distance transport service of passengers by water nowhere else specified
• 996451 Domestic scheduled air transport service of passengers in economy class
• 996452 Domestic scheduled air transport service of passengers in other than economy class
• 996453 Domestic non-scheduled air transport service of passengers
• 996454 International scheduled air transport service of passengers in economy class
• 996455 International scheduled air transport service of passengers in other than economy class
• 996456 International non-scheduled air transport service of passengers
• 996459 Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers

Full rate history

Check a code or a date

• Codes under this service and today's rate per code: SAC code page.
• Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
• How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.

GST on other services

• All services
• Transport charges (goods transport, GTA, freight)
• Rent (rental charges for house, shop, office, land)
• Vehicle hire and rental (with driver)
• Security services (security guards)
• Manpower supply and labour charges
• Legal charges (advocate and lawyer fees)
• Consultancy and professional fees
• Courier charges
• Hotel room charges
• Restaurant bills, food and catering
• Construction and works contract
• Repair and maintenance charges
• Job work charges
• Insurance premium
• Bank charges and loan processing fees
• Advertising charges
• Event management, pandal and shamiana
• Commission and brokerage

From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.