City Transport Under SAC Code 996419

City transport services cover moving passengers within and around towns and cities using buses, mini buses, shared vans and similar vehicles. Operators run services on fixed or semi fixed routes so that people can travel for work, study and daily needs. Under GST, such local and suburban city transport services are classified under SAC 996419. This SAC code and its GST rate decide how GST applies on taxable city fares.

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996419 SAC Code GST Rate

Review old and new GST rates for City Transport under 996419 SAC Code.

City transport services under SAC 996419 are treated as passenger transport services under GST. Basic public transport by certain modes can be exempt, while other city services are taxable at notified rates based on how the service is structured.

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, charter or tourism oriented services can attract 18 percent with input tax credit. The exact rate and conditions depend on the latest GST notifications for each category.

The table below shows the latest standard GST rate for SAC code 996419 where the service is taxable.

SAC Code

996419

Description

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

New Rate

5 %
Essential

Old Rate

5 %

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.

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 applied 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 choose the SAC code that best matches the main type of service they provide. 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 clear tax trail and make GST returns easier to explain during scrutiny or audits.

Conclusion

City transport services under SAC 996419 cover local and suburban passenger movement within towns and cities using buses and similar vehicles. Taxable services now broadly follow the 5 percent GST slab without input tax credit, with 18 percent applying to certain premium or tourism models. Operators and authorities should identify which routes or services are exempt or taxable, apply the correct GST treatment on tickets and keep proper records in GST returns. For mixed or special service models, it is wise to review the latest GST circulars and seek expert advice.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996419 and GST compliance.

What is SAC code 996419 in GST for city transport services?

SAC 996419 is a residual code for other local passenger transport services not elsewhere classified. It can cover special local routes, shuttle services, tourist circuits and similar short distance passenger movements within a city that do not fit neatly into other 99641 series codes.

Does SAC 996419 cover other local passenger transport within a city?

Yes. Local passenger movements in a city that are not standard public bus, metro or taxi services can fall under SAC 996419. Examples include hotel courtesy vans, special event shuttles or local feeder services operating within a defined urban area on contract basis.

What GST rate applies to services under SAC 996419?

Many essential local public transport services are exempt, but other local passenger services under 996419 are commonly taxed at 5% without ITC or at a higher rate with ITC, depending on notifications and structure. Operators must verify if their particular service enjoys any exemption or concessional rate.

Should private city transport companies use SAC 996419 for tickets?

Private city transport operators who run local shuttle routes or special services that do not match city bus or taxi codes can use SAC 996419 on their tickets or invoices. Using the correct SAC code helps in proper GST classification and smooth return filing.

Can operators claim ITC on services billed under SAC 996419?

If the operator is providing taxable services and charging GST under a scheme that allows credits, ITC on eligible inputs is generally available. Where the service is exempt or taxed at a concessional rate that blocks ITC, related input tax credit cannot be claimed on these expenses.

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.