Ferry 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.

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996415 SAC Code GST Rate

Review old and new GST rates for Ferry under 996415 SAC Code.

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.

SAC Code

996415

Description

Local water transport services of passengers by ferries, cruises etc

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Ferry transport on inland waterways, and public transport by vessel between places in India not mainly for tourism, is exempt. Other passenger water transport, such as cruises and tourist boats, is 18% with ITC. Source: Notification 12/2017-Central Tax (Rate), S. No. 17(c),(d); Notification 11/2017-Central Tax (Rate), S. No. 8(vii).

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

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996415 and GST compliance.

What is SAC code 996415 in GST for ferry services?

SAC 996415 is used for passenger transport by water. It covers ferries, river boats, water taxis and similar services where people are carried over rivers, lakes, coastal routes or short sea stretches, including regular commuter ferries and local water transport services for passengers.

Does SAC 996415 cover passenger ferry, cruise and local water transport?

Yes. Daily passenger ferries, local water buses, short distance coastal routes and some smaller cruise style services that mainly transport passengers rather than provide full cruise tourism packages are generally classified under SAC 996415 for GST purposes, as long as the focus is basic transport.

What GST rate applies to ferry services under SAC 996415?

Many basic passenger ferry services used by the public are exempt from GST. Where taxable, water passenger transport typically attracts a concessional rate, often 5%, sometimes without ITC. Special luxury or cruise services can face higher rates. The actual rate depends on the nature of service.

Are sightseeing and short boat rides also billed under SAC 996415?

Short boat rides or simple sightseeing trips on rivers or lakes that mainly move passengers from one point to another can be billed under SAC 996415. If the service is a detailed tourism package with multiple components, a tourism or sightseeing specific code may sometimes be more suitable.

Can operators claim ITC on services billed under SAC 996415?

Where ferry services are exempt from GST, operators cannot claim related input tax credit. When they charge GST at a taxable rate, ITC on eligible inputs like repairs or fuel related services can usually be availed, subject to general restrictions and whether the chosen scheme allows ITC.

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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.