Vehicle Rental

SAC 996602

Rental services of water vessels including passenger vessels, freight vessels etc with or without operator

18% GST

Rate note: renting of passenger motor vehicles or goods carriage with operator, fuel included: 5% without ITC or 18% with ITC

What is SAC code 996602?

SAC (Service Accounting Code) 996602 classifies rental services of water vessels including passenger vessels, freight vessels etc with or without operator under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Vehicle Rental service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 996602

Issuing tax invoices for rental services of water vessels including passenger vessels, freight vessels etc with or without operator
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 996602 → Calculate GST at 18%→ Find another SAC

Related SAC codes in Vehicle Rental

9966

Rental services of transport vehicles with operator — renting of motor vehicles for passengers (with fuel cost included): 5% without ITC

18%

996603

Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator

18%

996609

Rental services of other transport vehicles n.e.c. with or without operator

18%