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SAC Code 9964, designated for “Passenger Transport Services,” encompasses a wide array of services involved in transporting passengers. This includes air travel, road transport, and railways. The code covers various elements of passenger transport, such as transportation charges, parking charges, toll charges, and related services. It is essential for businesses providing passenger transport services to accurately utilize this SAC code for appropriate classification and identification purposes.
Passenger transport services are crucial for the Indian economy, and it is mandatory for businesses in this sector to comply with GST rates and SAC codes. The applicable GST rate for passenger transport services is 5%, while the SAC code 9964 covers all such services. Adhering to government guidelines ensures legal compliance and contributes to economic growth.
SAC Code 9964 under GST can be classified in the following ways:
| SAC Code | Description | Rates(%) |
|---|---|---|
| 9964 | Transport of passengers, with or without accompanied belongings, by –(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;(b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or(c) stage carriage other than air-conditioned stage carriage. Explanation.-(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). | Nil |
| 9964 | Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. | Nil |
| 9964 | Service of transportation of passengers, with or without accompanied belongings, by—(a) railways in a class other than—(i) first class; or(ii) an air-conditioned coach;(b) metro, monorail or tramway;(c) inland waterways;(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and(e) metered cabs or auto rickshaws (including e-rickshaws). | Nil |
| 9964 | Transport of passengers by rail in first class or air conditioned coaches | 5% – with ITC of input services |
| 9964 | Transport of passengers, with and without accompanied belongings by(a) air conditioned contract carriage other than motor cab;(b) air conditioned stage carriage;(c) radio taxi Explanation.-(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). | 5% – No ITC |
| 9964 | Transport of passengers by air in economy class | 5% – with ITC of input services |
| 9964 | Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport | 5% – with ITC of input services |
| 9964 | Transport of passengers by air in other than economy class. | 12% |
| 9964 | Other Passenger transport services | 18% |
| 9964 | Transport of passengers by motor cab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. | 5% with no ITC or 12% with ITC |
| 9964 | Transport of passengers by motor cab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. | 12% |
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles | 18% |
| 996412 | Taxi services including radio taxi & other similar services | 18% |
| 996413 | Non-scheduled local bus and coach charter services | 18% |
| 996414 | Other land transportation services of passengers. | 18% |
| 996415 | Local water transport services of passengers by ferries, cruises etc | 18% |
| 996416 | Sightseeing transportation services by rail, land, water & air | 18% |
| 996419 | Other local transportation services of passengers n.e.c. | 18% |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc | 18% |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc | 18% |
| 996423 | Taxi services including radio taxi & other similar services | 18% |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | 18% |
| 996425 | Domestic/International Scheduled Air transport services of passengers | 18% |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | 18% |
| 996427 | Space transport services of passengers | 18% |
| 996429 | Other long-distance transportation services of passengers n.e.c. | 18% |
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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