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Transport

SAC 996426

Air passenger transport (business class)

12% GST

What is SAC code 996426?

SAC (Service Accounting Code) 996426 classifies air passenger transport (business class) under the Indian GST framework. The applicable GST rate is 12%. This SAC falls under the Transport service category.

GST rate
12%
Intra-state split
CGST 6% + SGST 6%

When to use SAC 996426

  • Issuing tax invoices for air passenger transport (business class)
  • 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 996426→ Calculate GST at 12%→ Find another SAC

Related SAC codes in Transport

9964
Passenger transport services
5%
996411
Local public transport (auto, taxi)
5%
996412
Tourist coach / cab services
5%
996421
Long-distance passenger transport (rail, AC bus)
12%
996425
Air passenger transport (economy)
5%
9965
Goods transport services
5%