Passenger Transport Services Under SAC Code 996414
Passenger land transport services under this code cover other organised passenger transport by road and rail that does not fall under standard city services or specific categories. Operators run services for local and short distance travel on agreed routes or patterns. Under GST, these other land passenger transport services are classified under SAC 996414. This SAC code and its GST rate decide how GST applies on such passenger fares where taxable.
Passenger Transport Services GST Rate for SAC Code 996414
Other land passenger transport services under SAC 996414 cover organised passenger travel by road or rail that does not fit standard city or contract carriage categories. The GST treatment depends on whether the service is exempt or taxable under the latest notifications.
After the September 2025 rationalisation, taxable passenger transport services under these codes generally fall in the 5 percent slab without input tax credit for standard transport models, while certain premium or tourism oriented services can attract 18 percent with input tax credit. The exact treatment depends on the type of service, contract structure and specific government notifications.
The table below shows the latest standard GST rate for SAC code 996414 where the service is taxable.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
When issuing invoices for taxable passenger transport services under this SAC code, operators should clearly show the fare, the GST rate and the tax amount so that passengers and corporate clients understand the charge. The same SAC code and rate should be used in GSTR 1 and GSTR 3B for outward supplies, and exempt services should be reported correctly wherever required.
Explore Other SAC Codes Under 9964
This SAC code is part of the passenger transport services group 9964, which covers local and long distance transport by road, rail, water and certain tourism oriented services. The six digit SAC codes under this group help separate city transport, taxi services, charter buses, ferries and sightseeing trips for GST purposes.
The list below highlights key six-digit SAC codes under 9964
Passenger transport operators should use the SAC code that most accurately describes the main type of service offered. Correct SAC selection and correct use of 5 percent or 18 percent GST slabs, along with exemption rules where applicable, help reduce disputes, maintain a clean tax trail and make GST returns easier to explain during scrutiny or audits.
Conclusion
Other land passenger transport services under SAC 996414 cover passenger travel that does not fit common city or bus categories. Taxable components now generally sit in the 5 percent slab without input tax credit, with 18 percent applying to certain premium or bundled services. Operators should separate exempt and taxable services clearly, apply the proper GST treatment on fares and keep transparent records in GST returns. For complex or mixed service models, it is sensible to study the latest GST notifications and consult a tax professional.
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.