This attracts 5% GST — the concessional slab for essential goods and services. For intra-state supply this is charged as CGST 2.5% + SGST 2.5%; for inter-state supply as IGST 5%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 996411 | Local land transport of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles |
| 996412 | Taxi services including radio taxi and 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 and similar |
| 996416 | Sightseeing transportation services by rail, land, water and air |
| 996419 | Other local transportation services of passengers n.e.c. |
| 996421 | Long-distance transport of passengers through rail network by railways, metro and similar |
| 996422 | Long-distance transport of passengers through road by bus, car, non-scheduled coach charter and similar |
| 996423 | Taxi services including radio taxi and other similar services (long distance) |
| 996424 | Coastal and international water transport of passengers by ferries, cruise ships and similar |
| 996425 | Domestic and international scheduled air transport services of passengers |
| 996426 | Domestic and 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. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
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GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.