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Renting of vehicles is classified under SAC heading 9966. GST on Renting of vehicles 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 Renting of vehicles?
GST on Renting of vehicles 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.
Changed with GST 2.0 (22 September 2025): 12% → 5% (9966); 12% → 18% (9966). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 5% | 9966 | If you rent out a passenger vehicle with fuel included, 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 10(i) |
| 5% | 5% | 9966 | If you give a ship or vessel on time charter to carry goods and take no input tax credit on goods other than ships and vessels, GST is 5%. | 1/2018-CT(R), entry 10(ii) |
| 12% | 5% | 9966 | If you rent out a goods vehicle with fuel included and take no input tax credit except limited credit on hires from others in the same trade, GST is 5%. | 15/2025-CT(R), entry 10(ia) |
| 18% | 18% | 9966 | Other renting of transport vehicles with an operator, not covered by the items above, has GST at 18%. | 3/2022-CT(R), entry 10(iii) |
| 12% | 18% | 9966 | If you rent out a goods vehicle with fuel included and do not meet the 5% no-input-tax-credit condition, GST is 18%. | 15/2025-CT(R), entry 10(ia) |
| – | 18% | 9966 | If you rent out a passenger vehicle with fuel included and do not meet the 5% no-input-tax-credit condition, GST is 18%. | 15/2025-CT(R), entry 10(i) |
| Nil | Nil | 9966 | Hiring out a 12+ seat bus to state transport, or an electric one to a local authority, has no GST. The same applies to hiring out a goods vehicle to a transport company, or school buses up to higher secondary. | 13/2019-CT(R), entry 22 |
The GST rate on Renting of vehicles 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 Renting of vehicles — today's rate, who pays (reverse charge) and every change since July 2017.
9966 Rental services of transport vehicles with operators
| Code | Description (as in the tariff) |
|---|---|
996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, operator |
996602 | Rental services of water vessels including passenger vessels, freight vessels and the like operator |
996603 | Rental services of aircraft including passenger aircrafts, freight aircrafts and the like operator |
996604 | Rental services of passenger vessels with operator |
996605 | Rental services of goods vessels with operator |
996606 | Rental service of passenger aircraft with operator |
996607 | Rental service of goods aircraft with operator |
996609 | Rental services of other transport vehicles nowhere else classified operator |
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 - Laundry and dry cleaning
9997 - Architectural services
9983 - Photography services
9983 - Packaging services
9985 - Toor dal (arhar, pigeon peas)
0713 - Moong dal (green gram)
0713
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.
