Rate at a Glance
SAC heading 9964
GST rate guide
Economy air travel, AC rail travel and cab or bus services by operators are generally taxed at 5%, while business class air travel is taxed at 18%. Non-AC rail travel and metro travel are exempt.
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Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 15 SAC codes under 9964
| SAC code | Description |
|---|---|
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles |
| 996412 | Taxi services including radio taxi & other similar services; |
| 996413 | Non-scheduled local bus and coach charter services |
| 996414 | Other land transportation services of passengers. |
| 996415 | Local water transport services of passengers by ferries, cruises etc |
| 996416 | Sightseeing transportation services by rail, land, water & air |
| 996419 | Other local transportation services of passengers n.e.c. |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc |
| 996423 | Taxi services including radio taxi & other similar services |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc |
| 996425 | Domestic/International Scheduled Air transport services of passengers |
| 996426 | Domestic/international non-scheduled air transport services of Passengers |
| 996427 | Space transport services of passengers |
| 996429 | Other long-distance transportation services of passengers n.e.c. |
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