Transport

SAC 996416

Sightseeing transportation services by rail, land, water & air

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 996416?

SAC (Service Accounting Code) 996416 classifies sightseeing transportation services by rail, land, water & air 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 996416

Issuing tax invoices for sightseeing transportation services by rail, land, water & air
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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