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Cab and taxi services is classified under SAC heading 9964. Main codes: 996412, 996423. GST on Cab and taxi services as on 26 October 2026: 5% or 18%. All entries under the heading: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Cab and taxi services?
GST on Cab and taxi services as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 9964 | 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) |
| – | 5% | 9964 | 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) |
| 5% | 5% | 9964 | 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) |
| 5% | 5% | 9964 | 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) |
| – | 18% | 9964 | 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) |
| Nil | Nil | 9964 | 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 |
The GST rate on Cab and taxi services is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Cab and taxi services — today's rate, who pays (reverse charge) and every change since July 2017.
9964 Passenger transport services
| Code | Description (as in the tariff) |
|---|---|
996412 | Taxi services including radio taxi and other similar services |
996423 | Taxi services including radio taxi and other similar services |
See all 35 codes on the SAC 9964 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Advertising and digital marketing
9983 - Engineering services
9983 - Job work
9988 - Repair and maintenance (Servicing)
9987 - Printing services
9989 - Onions (Pyaz)
0703
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
