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SAC code 9964 — Passenger transport services

SAC · sac18%

हिंदी में देखें · தமிழில் பார்க்க

Passenger transport services

Services for transporting passengers by any mode of transport, such as air, rail, road, or water. This includes services provided by taxi operators, bus companies, airlines, railways, and shipping companies that carry people from one location to another.

current gst rate

igstcgstsgstcondition
5%2.5%2.5%S.No 8(ivb): (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. (Dilmil Singh Soach) Under Secretary to the Government of India
5%2.5%2.5%S.No 8(iv): (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
5%2.5%2.5%S.No 8(via): (via) Transport of passengers, with or without accompanied belongings, by ropeways. (3) (4) (5)
5%2.5%2.5%S.No 8(iii): (iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
5%2.5%2.5%S.No 8(vi): (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. or -";
5%2.5%2.5%S.No 8(iva): (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilit
18%9%9%S.No 8(v): (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
18%9%9%S.No 8(vii): (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above.

source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · all codes at 18%

rate history (1)
  • 2017-06-28 → 2025-09-21: IGST 5% (11/2017-Central Tax (Rate))

gst calculator — pre-filled with this rate

products commonly classified here

auto rickshawbus servicecab hirecoach serviceferry servicepassenger conveyanceride servicetaxi servicetrain ticket

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compiled from official sources · not tax advice · verify with your tax advisor before filing

Services for transporting passengers by any mode – SAC Code 9964 | GST Rate 18% | FindMyHSN