International Charter Flights Services Under SAC Code 996426
International charter flights under this code cover non scheduled passenger flights hired for specific groups, tours or corporate movements across countries. Operators provide aircraft, crew and related services under charter agreements. Under GST, such non scheduled international passenger charter services are classified under SAC 996426. This SAC code and its GST rate decide how GST applies on charter invoices. This helps groups and companies plan customised international air travel on flexible schedules.
International Charter Flights Services GST Rate for SAC Code 996426
International charter flights under SAC 996426 are treated as non scheduled passenger air transport services under GST. The tax treatment depends on route, type of charter and specific conditions in the 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, 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 996426 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 |
|---|---|---|---|---|
| 996426 | Domestic/international non-scheduled air transport services of Passengers | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | Non scheduled air passenger transport mirrors scheduled air: economy-type services stay at 5% without ITC, while other-than-economy segments move from 12% with ITC to 18% with ITC post-rationalisation. |
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.
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 air, along with certain tourism and charter services. The six digit SAC codes under this group help separate city services, taxi services, intercity travel, ferries and sightseeing tours for GST reporting.
Below is a list of related six-digit SAC codes under 9964
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
International charter flights under SAC 996426 cover non scheduled passenger flights hired by groups, tour operators or companies. Taxable services typically fall in the 5 percent or 18 percent slabs with specific conditions on route and usage. Charter operators and their clients should review contract terms carefully, apply the proper GST rate on invoices and keep transparent records in GST returns. For complex charter structures, it is wise to go through 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.