SAC 996434 is the services accounting code for long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi, under heading 9964 (passenger transport services). GST is 5% or 18%, depending on which entry of the rate notification describes the service. Rates as of 2026-10-21.
SAC 996434 at a glance
| SAC (6 digits) | 996434 |
|---|---|
| Group (5 digits) | 99643 |
| Heading (4 digits) | 9964: Passenger transport services |
| Section | 6: Distributive trade; accommodation, food and beverage; transport; gas and electricity distribution services |
| Description | Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi |
| GST rate | 5% or 18%, by entry |
The rate depends on which entry describes the service: 5% for passenger transport by air-conditioned contract carriage (other than motor cab), air-conditioned stage carriage or radio taxi (11/2017-CT(R), S. No. 8, item (ii)); 5% or 18% for passenger transport by any motor vehicle where the fuel cost is included in the fare (11/2017-CT(R), S. No. 8, item (vi)).
Rate entries that can apply for SAC 996434
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 8, item (ii) | Passenger transport by air-conditioned contract carriage (other than motor cab), air-conditioned stage carriage or radio taxi | 5% | No input tax credit on goods and services used to supply it. |
| 11/2017-CT(R), S. No. 8, item (vi) | Passenger transport by any motor vehicle where the fuel cost is included in the fare | 5% or 18% | 5%: No input tax credit, except credit of the same service bought from another supplier (capped at tax charged at 5%). Or 18% with full input tax credit. |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 996434
Settle which entry applies first; a ₹1,000.00 bill then carries:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), total ₹1,180.00.
The GST calculator does the same split for any amount.
Putting SAC 996434 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9964) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (996434) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9964
- SAC 996431: Long-distance transport service of passengers through rail network by railways (5% or 18%)
- SAC 996432: Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like (5% or 18%)
- SAC 996433: Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like (5% or 18%)
- SAC 996439: Other long distance transport service of passengers by land nowhere else specified (5% or 18%)
- SAC 996411: Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles (5% or 18%)
- SAC 996412: Taxi services including radio taxi and other similar services (5% or 18%)
- SAC 996413: Non-scheduled local bus and coach charter services (5% or 18%)
- SAC 996414: Other land transportation services of passengers (5% or 18%)
- SAC 996415: Local water transport services of passengers by ferries, cruises and the like (18%)
- SAC 996416: Sightseeing transportation services by rail, land, water and air (5% or 18%)
- SAC 996417: Transport services of passengers by ropeways (5%)
- SAC 996418: Sightseeing transportation services by rail or road (5% or 18%)
- SAC 996419: Other local transportation services of passengers nowhere else classified (5% or 18%)
- SAC 996421: Long-distance transport services of passengers through rail network by railways, metro and the like (5% or 18%)
- SAC 996422: Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like (5% or 18%)
- SAC 996423: Taxi services including radio taxi and other similar services (5% or 18%)
- SAC 996424: Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like (18%)
- SAC 996425: Domestic/ international scheduled air transport services of passengers (5% or 18%)
- SAC 996426: Domestic/ international non-scheduled air transport services of passengers (5% or 18%)
- SAC 996427: Space transport services of passengers (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.