SAC Heading 9964 – With or without accompanied belongings

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Results for 9964

33 results

Type	Level	Code & description	IGST	CGST	SGST	UGST
SAC	Heading	9964 — Transport of passengers, with or without accompanied belongings, by – (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).	0%	-	-	-
SAC	Heading	9964 — Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Condition: …	0%	0%	0%	0%
SAC	Heading	9964 — Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws).	0%	-	-	-
SAC	Heading	9964 — Transport of passengers by rail in first class or air conditioned coaches	5%	-	-	-
SAC	Heading	9964 — Transport of passengers, with and without accompanied belongings by (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).	5%	-	-	-
SAC	Heading	9964 — Transport of passengers by air in economy class	5%	-	-	-
SAC	Heading	9964 — (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. Condition: Provided that credit of input tax charged on goods used in supplying the service has not been taken	5%	2.5%	2.5%	2.5%
SAC	Heading	9964 — Transport of passengers by air in other than economy class.	12%	6%	6%	6%
SAC	Heading	9964 — Other Passenger transport services	18%	9%	9%	9%
SAC	Heading	9964 — Transport of passengers by motorcab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.	5%	-	-	-
SAC	Heading	9964 — (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. Condition: Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e.	5%	2.5%	2.5%	2.5%
SAC	Heading	9964 — (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. Condition: Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service	5%	2.5%	2.5%	2.5%
SAC	Heading	9964 — (ii) Transport of passengers, with or without accompanied belongings by- Condition: Provided that credit of input tax charged on goods [and]53 services used in supplying the service has not been taken	5%	2.5%	2.5%	2.5%
SAC	Heading	9964 — (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. Condition: Provided that credit of input tax charged on goods used in supplying the service has not been taken	5%	2.5%	2.5%	2.5%
SAC	Heading	9964 — (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 facilitated by the Government of India, under bilateral arrangement. Condition: Provided that credit of input tax charged on goods used in supplying the service has not been taken	5%	2.5%	2.5%	2.5%
SAC	Heading	9964 — “(via) Transport of passengers, with or without accompanied belongings, by ropeways. Condition: The credit of input tax charged on goods used in supplying the service has not been taken.	5%	2.5%	2.5%	2.5%
SAC	Heading	9964 — Transport of passengers, with or without accompanied belongings, by – Condition: …	0%	0%	0%	0%
SAC	Heading	9964 — Service of transportation of passengers, with or without accompanied belongings, by— Condition: …	0%	0%	0%	0%
SAC	Service code	996411 — Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles	18%	-	-	-
SAC	Service code	996412 — Taxi services including radio taxi & other similar services;	18%	-	-	-
SAC	Service code	996413 — Non-scheduled local bus and coach charter services	18%	-	-	-
SAC	Service code	996414 — Other land transportation services of passengers.	18%	-	-	-
SAC	Service code	996415 — Local water transport services of passengers by ferries, cruises etc	18%	-	-	-
SAC	Service code	996416 — Sightseeing transportation services by rail, land, water & air	18%	-	-	-
SAC	Service code	996419 — Other local transportation services of passengers n.e.c.	18%	-	-	-
SAC	Service code	996421 — Long-distance transport services of passengers through Rail network by Railways, Metro etc	18%	-	-	-
SAC	Service code	996422 — Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc	18%	-	-	-
SAC	Service code	996423 — Taxi services including radio taxi & other similar services	18%	-	-	-
SAC	Service code	996424 — Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc	18%	-	-	-
SAC	Service code	996425 — Domestic/International Scheduled Air transport services of passengers	18%	-	-	-
SAC	Service code	996426 — Domestic/international non-scheduled air transport services of Passengers	18%	-	-	-
SAC	Service code	996427 — Space transport services of passengers	18%	-	-	-
SAC	Service code	996429 — Other long-distance transportation services of passengers n.e.c.	18%	-	-	-

Understanding the 9964 SAC code

SAC 9964 is a 4-digit heading under Chapter 99. This page shows the 6-digit service codes and applicable GST details available under this heading.

Heading 9964 — Passenger Transport Services

Service codes under this heading 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.

Source

HSN classification and GST rate information is based on official GST/CBIC rate schedules and notifications. WealthView updates its database when official changes are published. For the latest applicability, refer to the current official GST/CBIC notifications and rate schedules.