9964 SAC Code: Passenger transport services

Description

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).

Notes

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.

Description

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.

Notes

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.

Description

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).

Notes

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.

Description

Transport of passengers by rail in first class or air conditioned coaches

Notes

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.

Description

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).

Notes

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.

Description

Transport of passengers by air in economy class

Notes

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.

Description

Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport

Notes

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.

Description

Transport of passengers by air in other than economy class.

Notes

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.

Description

Other Passenger transport services

Notes

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.

Description

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.

Notes

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.

Description

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.

Notes

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.

Description

Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

Notes

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.

Description

Taxi services including radio taxi & other similar services

Notes

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.

Description

Non-scheduled local bus and coach charter services

Notes

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%.

Description

Other land transportation services of passengers.

Notes

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.

Description

Local water transport services of passengers by ferries, cruises etc

Notes

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.

Description

Sightseeing transportation services by rail, land, water & air

Notes

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.

Description

Other local transportation services of passengers n.e.c.

Notes

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.

Description

Long-distance transport services of passengers through Rail network by Railways, Metro etc

Notes

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.

Description

Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc

Notes

Bus / coach passenger transport is explicitly rationalised: the concessional 5% option is retained, while the higher credit-eligible option increases from 12% to 18%.

Description

Taxi services including radio taxi & other similar services

Notes

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%.

Description

Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc

Notes

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.

Description

Domestic/International Scheduled Air transport services of passengers

Notes

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.

Description

Domestic/international non-scheduled air transport services of Passengers

Notes

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.

Description

Space transport services of passengers

Notes

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.

Description

Other long-distance transportation services of passengers n.e.c.

Notes

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.