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SAC group 9966 covers Rental services of transport vehicles with operators: 8 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.
| SAC code | Service | GST rate |
|---|---|---|
996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, operator | Nil or 5% or 18% |
996602 | Rental services of water vessels including passenger vessels, freight vessels and the like operator | Nil or 5% or 18% |
996603 | Rental services of aircraft including passenger aircrafts, freight aircrafts and the like operator | 18% |
996604 | Rental services of passenger vessels with operator | Nil or 5% or 18% |
996605 | Rental services of goods vessels with operator | Nil or 5% or 18% |
996606 | Rental service of passenger aircraft with operator | Nil or 5% or 18% |
996607 | Rental service of goods aircraft with operator | 18% |
996609 | Rental services of other transport vehicles nowhere else classified operator | 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.
