SAC Code 998551 -- – Reservation services for transportation (GST Rate 18%)

SAC Code 998551

Reservation services for transportation

SAC998551

Reservation services for transportation

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9985
Subheading: 998551
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 Reservation services for transportation. 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

998552
Reservation services for accommodation, cruises and package tours
18%
998553
Reservation services for convention centres, congress centres and exhi
18%
998554
Reservation services for event tickets, cinema halls, entertainment an
18%
998555
Tour operator services
18%
998556
Tourist guide services
18%

Frequently asked questions

What is SAC Code 998551?
SAC Code 998551 is the official Service Accounting code for Reservation services for transportation, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998551?
SAC Code 998551 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 998551 belong to?
SAC Code 998551 falls under Chapter 99 -- Services of the GST tariff.
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