--- title: "Passenger Transport Services | Professional Passenger Transport Solutions" description: "Expert passenger transport services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996741." canonical: "https://busy.in/sac-code-996741/" --- # Passenger Transport under SAC Code 996741 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). 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. ## 996741 SAC Code GST rate 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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. ## Practical classification guidance 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. ## Frequently asked questions ### What is SAC code 996741 in GST? SAC 996741 covers services related to operation and management of passenger bus stations and terminals. It includes providing platforms, waiting areas, amenities and related terminal services for bus operators and passengers, usually funded by terminal usage charges or facility fees. ### Does SAC 996741 cover passenger bus station and terminal services? Yes. Municipal bodies, transport corporations or private entities managing bus stands and terminals use SAC 996741 for services like bay allocation, platform use, passenger amenity provision and terminal maintenance. Charges collected from bus operators or passengers relate to these terminal services. ### What GST rate applies to services under SAC 996741? Bus station and terminal services are generally taxable at 18% under GST, unless specifically exempted by notification for certain public authorities. GST is charged on terminal fees, platform charges or usage fees billed to bus operators or other users of the bus facility. ### Should bus stand facility charges be billed under SAC 996741? Yes. When bus stand operators collect facility charges, platform fees or terminal usage charges from bus operators, they should typically classify such income under SAC 996741 in GST invoices. This ensures correct classification as passenger terminal services rather than transport or simple rental of immovable property. ### Can operators claim ITC on GST paid for SAC 996741 services? Bus operators paying GST on terminal charges can usually claim ITC if they provide taxable passenger transport services and meet normal conditions. Terminal operators themselves can also claim ITC on inputs like maintenance and utilities used for their taxable terminal operations. ## Explore more ### Other SAC services under 9967 - [996711: Container Handling](https://busy.in/sac-code-996711/) - [996712: Customs Clearance](https://busy.in/sac-code-996712/) - [996713: Freight Forwarding](https://busy.in/sac-code-996713/) - [996719: Cargo Handling](https://busy.in/sac-code-996719/) - [996721: Cold Storage](https://busy.in/sac-code-996721/) - [996722: Chemical Storage](https://busy.in/sac-code-996722/) - [996729: Logistics Warehousing](https://busy.in/sac-code-996729/) - [996731: Rail Shunting](https://busy.in/sac-code-996731/) - [996739: Rail Logistics](https://busy.in/sac-code-996739/) - [996742: Road Maintenance](https://busy.in/sac-code-996742/) - [996743: Car Parking](https://busy.in/sac-code-996743/) - [996744: Car Towing Service](https://busy.in/sac-code-996744/) - [996749: Roadside Assistance](https://busy.in/sac-code-996749/) - [996751: Port Operation](https://busy.in/sac-code-996751/) - [996752: Pilotage](https://busy.in/sac-code-996752/) - [996753: Marine Rescue](https://busy.in/sac-code-996753/) - [996759: Marine Support](https://busy.in/sac-code-996759/) - [996761: Airport Management](https://busy.in/sac-code-996761/) - [996762: Atc](https://busy.in/sac-code-996762/) - [996763: Airport Assistance](https://busy.in/sac-code-996763/) - [996764: Space Mission](https://busy.in/sac-code-996764/) - [996791: Road Transport](https://busy.in/sac-code-996791/) - [996792: Goods Transport](https://busy.in/sac-code-996792/) - [996793: Cargo Delivery Service](https://busy.in/sac-code-996793/) - [996799: Cargo Handling](https://busy.in/sac-code-996799/) ### 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/)