Transport

SAC 996422

Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage

5% GST

Rate note: rail (AC/first class), economy-class air, ropeway: 5%; air other than economy: 18%; others 18%

What is SAC code 996422?

SAC (Service Accounting Code) 996422 classifies long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage 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 996422

Issuing tax invoices for long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage
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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