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SAC 9966 — giving on hire – to a state transport undertaking

4-digit heading under Chapter 99

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Results for 9966

11 results
TypeLevelCode & descriptionIGSTCGSTSGSTUGST
SACHeading 9966 — Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or (b) to a goods transport agency, a means of transportation of goods. Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.0%---
SACHeading 9966 — Renting of 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.12%---
SACHeading 9966 — Other Rental services of Transport vehicles with or without operators18%9%9%9%
SACHeading 9966 — [(ii) Time charter of vessels for transport of goods. Condition: Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken5%2.5%2.5%2.5%
SACHeading 9966 — Services by way of giving on hire – Condition: …0%0%0%0%
SACHeading 9966 — (i) Renting of 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.service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken., [Please refer to Explanation no. (iv)]5%2.5%2.5%2.5%
SACHeading 9966 — (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.12%6%6%6%
SACService code 996601 — Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator18%---
SACService code 996602 — Rental services of water vessels including passenger vessels, freight vessels etc with or without operator18%---
SACService code 996603 — Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator18%---
SACService code 996609 — Rental services of other transport vehicles n.e.c. with or without operator18%---

Understanding the 9966 SAC code

SAC 9966 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 9966 — Rental Services of Transport Vehicles

Service codes under this heading 9966

SAC CodeDescription
996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
996602Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
996603Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
996609Rental services of other transport vehicles n.e.c. with or without operator

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.