---
title: "Intercity Transport Services | Professional Intercity Transport Solutions"
description: "Expert intercity transport services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996429."
canonical: "https://busy.in/sac-code-996429/"
---

# Intercity Transport under SAC Code 996429

Part of [SAC 9964: Passenger transport services](https://busy.in/sac-code-9964/).

Intercity transport services under this code cover other long distance passenger travel that does not fall clearly under standard bus, rail or air categories. Operators may use mixed modes or special services to connect cities and regions. Under GST, these other intercity passenger transport services are classified under SAC 996429. This SAC code and its GST rate decide how GST applies on such long distance fares.  This helps passengers use mixed or special transport options when standard routes are not suitable.

## 996429 SAC Code GST rate

Intercity transport services under SAC 996429 are treated as other long distance passenger transport services under GST. The rate and exemption position depend on the mode used and how the service is defined 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 996429 where the service is taxable.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 996429 | Other long-distance transportation services of passengers n.e.c. | 18% with ITC | 18% with ITC | Long distance passenger transport at this code typically taxed at 18% in practice. 56th Council changes focus on rationalising 12% slabs, not this already-standard rate. So it remains at 18% unless covered by a specific passenger exemption. |

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.

## 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

Intercity transport services under SAC 996429 cover other long distance passenger movement that does not fit usual bus, rail or air categories. Taxable services now generally fall in the 5 percent slab without input tax credit, with 18 percent applying to certain premium or tourism oriented models. Operators should identify the exact nature of each service, apply the appropriate GST rate on fares and keep accurate classification in GST returns. For mixed mode or bundled travel offers, it is sensible to review the latest GST guidance and consult a tax professional.

## Frequently asked questions

### What is SAC code 996429 in GST for intercity transport services?

SAC 996429 is a residual code for other long distance passenger transport services by land, rail or road not covered in earlier entries. It applies where passengers travel between cities or regions using mixed or special modes that do not neatly fit bus, rail or air specific codes.

### Does SAC 996429 cover long distance passenger transport by land, rail or road?

Yes. When a service involves long distance passenger movement by road or rail under special arrangements, and it is not already classified under specific SACs for buses or railways, it may fall under SAC 996429. It is used for such “other” intercity passenger services.

### What GST rate applies to intercity transport services under SAC 996429?

Most taxable long distance passenger transport services under 996429 would generally follow the standard GST rate used for comparable passenger services, often 5% or 18% depending on structure and available credits. Certain essential services or government notified passenger services may be exempt. Current notifications should be checked.

### Should mixed mode intercity travel packages use SAC 996429?

If a package mainly consists of long distance passenger transport by land or rail and does not fall under tour operator rules, SAC 996429 may be appropriate. However, complete holiday or tour packages with hotels and sightseeing usually follow tour operator provisions rather than pure transport classification.

### Can operators claim ITC on services billed under SAC 996429?

Where supplies are taxable and not under a concessional no credit scheme, operators can generally claim ITC on eligible inputs and input services used in providing 996429 services. Input credit remains subject to normal blocking rules, proper documentation and use of these services for taxable outward supplies.

## Explore more

### Other SAC services under 9964

- [996411: Local Transport](https://busy.in/sac-code-996411/)
- [996412: Taxi](https://busy.in/sac-code-996412/)
- [996413: Bus Charter](https://busy.in/sac-code-996413/)
- [996414: Passenger Transport](https://busy.in/sac-code-996414/)
- [996415: Ferry](https://busy.in/sac-code-996415/)
- [996416: Sightseeing Boat Tours](https://busy.in/sac-code-996416/)
- [996419: City Transport](https://busy.in/sac-code-996419/)
- [996421: Rail Transport](https://busy.in/sac-code-996421/)
- [996422: Intercity Bus](https://busy.in/sac-code-996422/)
- [996423: Local Taxi](https://busy.in/sac-code-996423/)
- [996424: Cruise Ship](https://busy.in/sac-code-996424/)
- [996425: Passenger Air Transport](https://busy.in/sac-code-996425/)
- [996426: International Charter Flights](https://busy.in/sac-code-996426/)
- [996427: Commercial Space Travel](https://busy.in/sac-code-996427/)

### All SAC headings

- [99: All Services Accounting](https://busy.in/sac-code-99/)
- [9954: Services in building & construction](https://busy.in/sac-code-9954/)
- [9961: Services in wholesale trade](https://busy.in/sac-code-9961/)
- [9962: Services in retail trade](https://busy.in/sac-code-9962/)
- [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/)
- [9964: Passenger transport services](https://busy.in/sac-code-9964/)
- [9965: Goods transport services](https://busy.in/sac-code-9965/)
- [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/)
- [9967: Supporting services in transport](https://busy.in/sac-code-9967/)
- [9968: Postal & courier services](https://busy.in/sac-code-9968/)
- [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/)
- [9971: Financial & related services](https://busy.in/sac-code-9971/)
- [9972: Real estate services](https://busy.in/sac-code-9972/)
- [9973: Leasing or rental services](https://busy.in/sac-code-9973/)
- [9981: Research & development services](https://busy.in/sac-code-9981/)
- [9982: Legal & accounting services](https://busy.in/sac-code-9982/)
- [9983: Professional, technical & business services](https://busy.in/sac-code-9983/)
- [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/)
- [9985: Support services to business](https://busy.in/sac-code-9985/)
- [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/)
- [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/)
- [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/)
- [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/)
- [9991: Public administration & other services](https://busy.in/sac-code-9991/)
- [9992: Education services](https://busy.in/sac-code-9992/)
- [9993: Human health & social care services](https://busy.in/sac-code-9993/)
- [9994: Sewage & waste collection](https://busy.in/sac-code-9994/)
- [9995: Services of membership organizations](https://busy.in/sac-code-9995/)
- [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/)
- [9997: Other Services](https://busy.in/sac-code-9997/)