Ferry Services Under SAC Code 996415
Ferry services cover transporting passengers by boat, ship or ferry across rivers, lakes, coastal waters and short sea routes. Operators run regular or seasonal services to connect banks, islands and coastal points. Under GST, passenger ferry and local water transport services are classified under SAC 996415. This SAC code and its GST rate decide how GST applies on ferry fares where taxable. This helps local commuters and tourists cross water stretches safely and quickly.
Ferry Services GST Rate for SAC Code 996415
Ferry services under SAC 996415 are treated as passenger water transport services under GST. Many basic ferry services used by the public may enjoy exemption, while special or premium services can be taxable at notified rates.
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 996415 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 |
|---|---|---|---|---|
| 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. |
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
Ferry services under SAC 996415 cover passenger transport by boats and ferries across rivers, lakes and coastal waters. Many basic commuter services may enjoy exemption, while special or tourism oriented services are taxable within the 5 percent and 18 percent structure. Operators should identify which routes or services are exempt or taxable, apply the correct GST rate on tickets and keep proper classification in GST returns. For tourist ferries and cruises, it is wise to review the latest GST guidance and seek expert advice.
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.