International Charter Flights 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.

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996426 SAC Code GST Rate

Review old and new GST rates for International Charter Flights under 996426 SAC Code.

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.

SAC Code

996426

Description

Domestic/international non-scheduled air transport services of Passengers

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Charter of aircraft for passengers is 18% with ITC. Seat-share helicopter services, notified religious-pilgrimage flights and Regional Connectivity Scheme flights are 5%, with no credit on goods; from 1 Nov 2026 seat-share helicopter flights from or to an airport or helipad in the North-Eastern States, Sikkim or Bagdogra are exempt. Source: Notification 11/2017-Central Tax (Rate), S. No. 8(iv), 8(iva) and 8(ivb); Notification 12/2017-Central Tax (Rate), S. No. 15(aa), as inserted by Notification 07/2026-Central Tax (Rate).

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

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996426 and GST compliance.

What is SAC code 996426 in GST for international charter flights?

SAC 996426 is used for passenger air charter services on domestic and international routes. It applies when an aircraft is hired by a group or organisation, not for individual scheduled tickets. It covers corporate charters, VIP travel, pilgrimage tours and other customised special event flights worldwide.

Does SAC 996426 cover domestic and international passenger air charters?

Yes. SAC 996426 covers non scheduled charter flights within India and outside India. It applies when the entire aircraft is booked for a client for a specific journey or period. Both private jets and larger chartered aircraft generally fall under this code for GST classification and invoicing.

What GST rate applies to charter flight services under SAC 996426?

Passenger charter flights are usually treated as taxable services. They typically attract a GST rate similar to other passenger air transport, often around 18% for many cases. Some specific routes or uses may have different treatment, so operators must check current notifications and aviation related GST rules.

Should private jet and group charter bookings use SAC 996426 on invoices?

Yes. When billing customers for chartering a full aircraft, operators should usually mention SAC 996426 on invoices. It clearly shows that the flight is a charter service, not a scheduled airline ticket. This helps apply the correct GST rate, rules and place of supply provisions for the trip.

Can charter operators claim ITC on services billed under SAC 996426?

Where charter services are fully taxable, operators can usually claim input tax credit on eligible inputs and input services like maintenance, ground handling, fuel related services and airport charges. ITC is subject to usual conditions, blocked credit rules and proper documentation of expenses used for the business.

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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.