SAC code directory
SAC Code 9964: Passenger transport services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 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 & 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 etc |
| 996416 | Sightseeing transportation services by rail, land, water & air |
| 996419 | Other local transportation services of passengers n.e.c. |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc |
| 996423 | Taxi services including radio taxi & other similar services |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc |
| 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 n.e.c. |
GST rate guide for these services
Economy air travel, AC rail travel and cab or bus services by operators are generally taxed at 5%, while business class air travel is taxed at 18%. Non-AC rail travel and metro travel are exempt.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.