9964 SAC Code: Passenger transport services
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.
Scope of SAC Code 9964
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.
Categorisation of SAC Code 9964
SAC Code 9964 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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). | 0% without ITC | 0% without ITC | Exempt entry for (a) flights embarking from or terminating in specified North Eastern airports or Bagdogra, (b) non air conditioned contract carriages (other than radio taxis) excluding tourism / conducted tour / charter / hire, and (c) non air conditioned stage carriages. No change in treatment under the new slab structure. |
| 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. | 0% without ITC | 0% without ITC | Specific exemption for services provided to Central Government under RCS when consideration is viability gap funding. Time bound: applies only up to 1 year from commencement of operations of the concerned RCS airport. Still an exempt entry, not converted to a slab rate. |
| 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). | 0% without ITC | 0% without ITC | Everyday mass transport for the common public (non AC rail, metro, trams, inland water transport, specified public vessels, autos and e-rickshaws) is exempt. No slab change here; inputs used exclusively for these exempt services do not allow ITC. |
| 9964 | Transport of passengers by rail in first class or air conditioned coaches | 5% without ITC | 5% without ITC | AC and first class rail tickets attract a concessional 5% rate. This remains unchanged in GST 2.0. ITC is generally not available because of the concessional nature. |
| 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% with ITC | 5% with ITC | Concessional option at 5% where fuel cost is included in consideration, with ITC typically restricted to input services in the same line of business. A separate higher rate option with full ITC that used to be 12% has moved to 18%, but this 5% scheme itself is unchanged. |
| 9964 | Transport of passengers by air in economy class | 5% with ITC | 5% with ITC | Economy class air travel remains at 5%. ITC is available in line with general restrictions for passenger transport (largely on input services). No change from the earlier structure. |
| 9964 | Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport | 5% with ITC | 5% with ITC | Regular tickets on RCS routes follow the same rate as economy air: 5% with ITC on eligible inputs. Distinct from the 0% viability gap funding entry which applies only to services to Central Government. |
| 9964 | Transport of passengers by air in other than economy class. | 12% with ITC | 18% with ITC | Premium / business class and other non-economy cabins are one of the clear 12% → 18% moves. Earlier in 12% slab with ITC; now aligned to the standard 18% service slab with ITC for supplies on or after 22 Sep 2025. |
| 9964 | Other Passenger transport services | 18% with ITC | 18% with ITC | Any passenger transport that does not qualify under the explicit exemption or concessional entries falls here and is taxed at the standard 18% with ITC. This residual treatment is unchanged by the new slabs. |
| 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 ITC | 5% with ITC | For motor cabs charging a fare inclusive of fuel, the standard concessional scheme is 5% with ITC restricted mainly to input services in the same line of business. The old higher-rate full-ITC option migrates to 18%, but this 5% option continues as is in GST 2.0. |
| 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 ITC | 5% with ITC | This covers motor cabs (vehicles designed to carry passengers) that charge a composite fare including fuel. The concessional option remains 5% with ITC, typically with ITC allowed mainly on input services in the same line of business and not on motor vehicles / many goods due to general restrictions. A higher full-ITC option that earlier used a 12% slab has been aligned to 18% with ITC under GST 2.0, but the 5% scheme for this description itself stays unchanged. |
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Concessional 5% without ITC (or with very restricted ITC) continues for eligible taxable services. Where a higher credit-eligible slab applied earlier at 12%, it now moves to 18%. Specified public transport remains exempt via separate notifications. |
| 996412 | Taxi services including radio taxi & other similar services | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Earlier, many taxi services had a 5% without ITC option and a 12% with ITC option. After rationalisation, the concessional 5% remains; the higher ITC-eligible option is now 18%. Exact treatment depends on vehicle type and notified conditions. |
| 996413 | Non-scheduled local bus and coach charter services | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Charter / staff transport and similar services follow the same pattern: concessional 5% without ITC vs a higher slab with ITC. The higher slab is rationalised from 12% to 18%. |
| 996414 | Other land transportation services of passengers. | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Residual local land passenger transport. Where taxable, it uses the concessional 5% vs higher-rate-with-ITC structure; higher slab moved from 12% to 18%. Some services may still be exempt separately. |
| 996415 | Local water transport services of passengers by ferries, cruises etc | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Local water passenger transport had concessional and higher options earlier. Under the 56th Council changes, the higher ITC-eligible slab becomes 18%, while the concessional 5% continues and exemptions for specified routes remain. |
| 996416 | Sightseeing transportation services by rail, land, water & air | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Tourist / sightseeing transport adopts the same dual structure. The higher ITC-eligible rate increases from 12% to 18%; the concessional 5% option is retained for eligible cases. |
| 996419 | Other local transportation services of passengers n.e.c. | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Residual local passenger transport codes. For taxable services, the earlier 5% / 12% pattern is rationalised to 5% / 18%, with ITC availability linked to the chosen slab and notification wording. |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Long distance rail has concessional / exempt treatment for certain classes and a higher slab for others. Wherever a 12% higher-rate with ITC applied, it now moves to 18% with ITC; concessional 5% and exemptions continue per other entries. |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Bus / coach passenger transport is explicitly rationalised: the concessional 5% option is retained, while the higher credit-eligible option increases from 12% to 18%. |
| 996423 | Taxi services including radio taxi & other similar services | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Long distance taxi / contract carriage follows the same passenger transport pattern: 5% without ITC vs higher slab with ITC, with the higher slab stepped up from 12% to 18%. |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Coastal / sea passenger transport now fits into the 5% concessional plus 18% ITC-eligible structure. Some services can still be exempt depending on specific notifications. |
| 996425 | Domestic/International Scheduled Air transport services of passengers | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | For scheduled air travel, economy class remains at 5% without ITC. Travel other than economy class moves from 12% with ITC to 18% with ITC. The applicable rate is driven by class of travel rather than a free choice between slabs. |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Non scheduled air passenger transport mirrors scheduled air: economy-type services stay at 5% without ITC, while other-than-economy segments move from 12% with ITC to 18% with ITC post-rationalisation. |
| 996427 | Space transport services of passengers | 18% with ITC | 18% with ITC | Classified under passenger transport. Standard rate already at 18%. The 56th Council restructuring mainly targeted concessional 12% slabs. No specific change notified here, so the standard 18% continues. |
| 996429 | Other long-distance transportation services of passengers n.e.c. | 18% with ITC | 18% with ITC | Long distance passenger transport at this code typically taxed at 18% in practice. 56th Council changes focus on rationalising 12% slabs, not this already-standard rate. So it remains at 18% unless covered by a specific passenger exemption. |
Important Disclaimer
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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Frequently Asked Questions
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GST for Ola/Uber under SAC 9964?
Ola, Uber and similar cab services fall under SAC 9964 as passenger transport. Normally, 5% GST is charged on the fare without ITC on input services. In many cases the cab aggregator pays GST under special rules while the driver does not charge GST separately.
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Is GST charged on auto rickshaw rides under SAC 9964?
Normal auto rickshaw rides booked directly on the road are generally exempt from GST. However, when an auto ride is booked through an app aggregator, GST at 5% may apply on the fare. The exact treatment follows the latest GST notifications for passenger transport.
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Airport cab GST rate under SAC 9964?
Airport pickup or drop in cabs generally follows the same rule as other radio taxi or app based cab services. In most cases GST at 5% is charged on the fare without ITC. Luxury or special service packages may have different tax treatment based on conditions.
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GST difference for business vs economy flights (SAC 9964)?
Under SAC 9964, economy class air travel usually attracts 5% GST, while business or executive class tickets are typically taxed at 12%. Some special routes or government notified flights may have exemptions or different rates, so airlines apply GST as per current notifications.
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Do metro or local trains fall under SAC 9964 and charge GST?
Yes, metro and local train services fall under SAC 9964. However, passenger transport by metro, local train and similar rail services used by the public is generally exempt from GST, so tickets usually do not have GST charged separately.
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GST on employee transport under SAC 9964?
If a company arranges employee transport through a bus operator, GST may apply depending on the type of service. Employee transport in non air conditioned contract carriages can be exempt, while other arrangements can attract 5% or 12%. Agreements and latest notifications must be checked carefully.
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ITC allowed on fuel for services under SAC 9964?
Petrol and diesel are outside GST, so ITC on fuel itself is not available. However, operators may claim ITC on eligible input services and goods like repair, maintenance and vehicle leasing, depending on the chosen GST rate and whether conditions like “no ITC” apply.