Transport

SAC 996415

Local water transport services of passengers by ferries, cruises etc

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 996415?

SAC (Service Accounting Code) 996415 classifies local water transport services of passengers by ferries, cruises etc under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Transport service category.

GST rate

Intra-state split

CGST 2.5% + SGST 2.5%

When to use SAC 996415

Issuing tax invoices for local water transport services of passengers by ferries, cruises etc
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.

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