SAC Code 996411 -- – Local land transport services of passengers by railways, metro, monorail, bus, t (GST Rate 18%)

SAC Code 996411

Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

SAC996411

Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9964
Subheading: 996411
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Local land transport services of passengers by railways, metro, monorail, bus, t. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

996412
Taxi services including radio taxi & other similar services;
18%
996413
Non-scheduled local bus and coach charter services
18%
996414
Other land transportation services of passengers.
18%
996415
Local water transport services of passengers by ferries, cruises etc
18%
996416
Sightseeing transportation services by rail, land, water & air
18%

Frequently asked questions

What is SAC Code 996411?
SAC Code 996411 is the official Service Accounting code for Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters , as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996411?
SAC Code 996411 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 996411 belong to?
SAC Code 996411 falls under Chapter 99 -- Services of the GST tariff.
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