Passenger Transport Services Under SAC Code 996741
Passenger facility services cover running and managing bus stations, bus terminals and passenger waiting areas that support road transport operations. Service providers maintain platforms, waiting halls, basic amenities and passenger information systems so that travellers can board and get down safely. Under GST, these passenger focused station services are classified under SAC 996741. This SAC code and its GST rate decide how GST applies on bus station and terminal service charges.
Passenger Transport Services GST Rate for SAC Code 996741
Passenger facility services under SAC 996741 are treated as supporting services in transport under GST. They cover bus station and terminal management rather than the actual passenger fare. These services are normally taxable because they are business operations for transport authorities or concessionaires.
After the September 2025 rationalisation, most supporting transport and infrastructure operation services under these codes generally fall in the 18 percent slab with input tax credit, as they are business to business and input intensive. In limited public infrastructure or government notified cases, concessional or special treatment may apply as per the latest GST notifications.
The table below explains the current GST rate applicable to SAC code 996741 for typical supporting transport and infrastructure services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996741 | Bus station services | 18% with ITC | 18% with ITC | Bus station operations are classified as road transport supporting services. Pre and post rationalisation tables show this SAC under the 18% supporting services umbrella; any mention of 5% or 12% relates to special sports linked exemptions, not the normal commercial rate. |
When issuing invoices under this SAC code, service providers should clearly show the service value, the GST rate and tax amount so that clients can book the expense and claim input tax credit wherever allowed. The same SAC code and rate should be applied consistently in GSTR 1 and GSTR 3B to keep GST records clear and easy to justify during scrutiny or audits.
Explore Other SAC Codes Under 9967
This SAC code is part of the supporting services in transport group 9967, which covers cargo handling, customs clearance, freight forwarding, storage, warehousing, passenger facilities, marine support and airport and port operations. The six digit SAC codes under this group help split different support functions for accurate GST classification.
Below is a list of related six-digit SAC codes under 9967
Transport, logistics and infrastructure businesses should select the SAC code that most closely matches the main support service they provide. Using the correct SAC and applying the 18 percent GST slab with input tax credit, or any concessional treatment where notified, helps avoid disputes and keeps the input tax credit trail clean for both service providers and customers.
Conclusion
Passenger facility services under SAC 996741 cover operation of bus stations and passenger terminals that support road transport. These services now generally attract 18 percent GST with input tax credit, except where a specific concession is notified. Operators and authorities should classify their services correctly, charge the proper GST rate on station related fees and keep consistent treatment in GST returns. For special PPP or government models, it is wise to review the latest GST guidance and consult a tax professional.
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.