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SAC group 9964 covers Passenger transport services: 35 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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| SAC code | Service | GST rate |
|---|---|---|
996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles | Nil or 5% or 18% |
996412 | Taxi services including radio taxi and other similar services | Nil or 5% or 18% |
996413 | Non-scheduled local bus and coach charter services | Nil or 5% or 18% |
996414 | Other land transportation services of passengers | Nil or 5% or 18% |
996415 | Local water transport services of passengers by ferries, cruises and the like | Nil or 5% or 18% |
996416 | Sightseeing transportation services by rail, land, water and air | Nil or 5% or 18% |
996417 | Transport services of passengers by ropeways | 5% |
996418 | Sightseeing transportation services by rail or road | Nil or 5% or 18% |
996419 | Other local transportation services of passengers nowhere else classified | Nil or 5% or 18% |
996421 | Long-distance transport services of passengers through rail network by railways, metro and the like | Nil or 5% or 18% |
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 | Nil or 5% or 18% |
996423 | Taxi services including radio taxi and other similar services | Nil or 5% or 18% |
996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like | Nil or 5% or 18% |
996425 | Domestic/ international scheduled air transport services of passengers | Nil or 5% or 18% |
996426 | Domestic/ international non-scheduled air transport services of passengers | Nil or 5% or 18% |
996427 | Space transport services of passengers | Nil or 5% or 18% |
996429 | Other long-distance transportation services of passengers nowhere else classified | Nil or 5% or 18% |
996431 | Long-distance transport service of passengers through rail network by railways | Nil or 5% or 18% |
996432 | Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like | Nil or 5% or 18% |
996433 | Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like | Nil or 5% or 18% |
996434 | Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi | Nil or 5% or 18% |
996439 | Other long distance transport service of passengers by land nowhere else specified | Nil or 5% or 18% |
996441 | Coastal water transport service of passengers by ferries and the like | Nil or 5% or 18% |
996442 | Coastal water transport service of passengers by cruise ships and the like | Nil or 5% or 18% |
996443 | Inland water transport service of passengers by ferries and the like | Nil or 5% or 18% |
996444 | Inland water transport service of passengers by cruise ships and the like | Nil or 5% or 18% |
996445 | International water transport services of passengers by ferries, cruise ships and the like | Nil or 5% or 18% |
996449 | Other long distance transport service of passengers by water nowhere else specified | Nil or 5% or 18% |
996451 | Domestic scheduled air transport service of passengers in economy class | Nil or 5% or 18% |
996452 | Domestic scheduled air transport service of passengers in other than economy class | Nil or 5% or 18% |
996453 | Domestic non-scheduled air transport service of passengers | Nil or 5% or 18% |
996454 | International scheduled air transport service of passengers in economy class | Nil or 5% or 18% |
996455 | International scheduled air transport service of passengers in other than economy class | Nil or 5% or 18% |
996456 | International non-scheduled air transport service of passengers | Nil or 5% or 18% |
996459 | Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers | Nil or 5% or 18% |
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.
