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Transport

SAC 996414

Other land transportation services of passengers

5% GST
Rate note: AC contract/stage carriage, radio taxi, motorcab: 5% without ITC (motorcab also 18% with ITC option); non-AC stage carriage and metered taxi exempt; other local transport 18%

What is SAC code 996414?

SAC (Service Accounting Code) 996414 classifies other land transportation services of passengers under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Transport service category.

GST rate
5%
Intra-state split
CGST 2.5% + SGST 2.5%

When to use SAC 996414

  • Issuing tax invoices for other land transportation services of passengers
  • Filing GSTR-1 with service-wise summary
  • Reverse charge mechanism (RCM) classification where applicable
  • Place of supply determination for services
Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.
→ Generate invoice with SAC 996414→ Calculate GST at 5%→ Find another SAC

Related SAC codes in Transport

9964
Passenger transport services
18%
9965
Goods transport services
18%
9968
Postal, courier, local delivery and other delivery services — all 18% (structure recast w.e.f. 22-09-2025; local delivery through
18%
996411
Local public transport (auto, taxi)
5%
996412
Tourist coach / cab services
5%
996413
Non-scheduled local bus and coach charter services
5%