Passenger Transport 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.

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996414 SAC Code GST Rate

Review old and new GST rates for Passenger Transport under 996414 SAC Code.

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.

SAC Code

996414

Description

Other land transportation services of passengers.

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Passenger transport not covered by a specific entry is 18% with ITC. Specific modes differ: exempt public transport (rail travel other than first class or AC, metro, non-AC buses, metered autos), 5% for ropeways, and 5% with limited same-line credit for fuel-inclusive motor vehicles unless the supplier opts for 18%; from 1 Nov 2026 electric vehicles (including e-bicycles) with charging included get the same 5% or 18% choice. Source: Notification 11/2017-Central Tax (Rate), S. No. 8(vi), 8(via), 8(vib) and 8(vii), as amended by Notification 06/2026-Central Tax (Rate); Notification 12/2017-Central Tax (Rate), S. No. 15 and 17.

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.

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Explore More SAC Codes Under 9964

Practical Classification Guidance

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996414 and GST compliance.

What does SAC code 996414 cover in GST?

SAC 996414 covers other local passenger transport services on land that are not clearly covered in specific city bus, taxi or metro codes. It may include special local shuttles, tourist circuits inside a city or similar local transport arrangements by motor vehicles or other means.

Does SAC 996414 include other land passenger transport for local travel?

Yes. Local rides within a city or town that do not fit standard city bus or taxi categories can fall under SAC 996414. Examples include special shuttle vans for events, hotel city tours by vehicle and short distance local sightseeing vehicles operated on contract basis.

What is the GST rate on passenger transport services under SAC 996414?

Most taxable local passenger transport services under SAC 996414 attract 5% without ITC or 18% with ITC, depending on the scheme adopted and any exemption conditions. Some public transport style services may be fully exempt. The operator must check the correct rate before raising GST invoices.

When should operators use SAC 996414 instead of city or intercity codes

Use SAC 996414 when the service is local passenger transport but does not clearly match specific codes for city buses, taxis, metro or intercity services. If the vehicle, route or business model is different from standard public transport, 996414 often becomes the appropriate residual local code.

Is ITC available on GST paid for SAC 996414 services?

Where services are taxed at a concessional 5% rate, input tax credit is usually blocked. If the operator chooses a higher rate with input credit, they can normally claim ITC on eligible inputs and input services, provided their outward supply is taxable and not exempt.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.