SAC Code 996414 -- – Other land transportation services of passengers. (GST Rate 18%)

SAC Code 996414

Other land transportation services of passengers.

SAC996414

Other land transportation services of passengers.

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9964
Subheading: 996414
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 Other land transportation services of passengers.. 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

996411
Local land transport services of passengers by railways, metro, monora
18%
996412
Taxi services including radio taxi & other similar services;
18%
996413
Non-scheduled local bus and coach charter services
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 996414?
SAC Code 996414 is the official Service Accounting code for Other land transportation services of passengers., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996414?
SAC Code 996414 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 996414 belong to?
SAC Code 996414 falls under Chapter 99 -- Services of the GST tariff.
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