SAC 996453 is the services accounting code for domestic non-scheduled air transport service of passengers, 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 996453 at a glance
| SAC (6 digits) | 996453 |
|---|---|
| Group (5 digits) | 99645 |
| Heading (4 digits) | 9964: Passenger transport services |
| Section | 6: Distributive trade; accommodation, food and beverage; transport; gas and electricity distribution services |
| Description | Domestic non-scheduled air transport service of passengers |
| GST rate | 5% or 18%, by entry |
The rate depends on which entry describes the service: 5% for passenger transport by air in economy class (11/2017-CT(R), S. No. 8, item (iii)); 5% for non-scheduled or charter air transport for religious pilgrimage facilitated by the Government of India (11/2017-CT(R), S. No. 8, item (iva)); 5% for passenger transport by helicopter on a seat-share basis (11/2017-CT(R), S. No. 8, item (ivb)); 18% for passenger transport by air in other than economy class (11/2017-CT(R), S. No. 8, item (v)).
Rate entries that can apply for SAC 996453
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 (iii) | Passenger transport by air in economy class | 5% | No input tax credit on goods used. |
| 11/2017-CT(R), S. No. 8, item (iva) | Non-scheduled or charter air transport for religious pilgrimage facilitated by the Government of India | 5% | No input tax credit on goods used. |
| 11/2017-CT(R), S. No. 8, item (ivb) | Passenger transport by helicopter on a seat-share basis | 5% | No input tax credit on goods used. |
| 11/2017-CT(R), S. No. 8, item (v) | Passenger transport by air in other than economy class | 18% | None |
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 996453
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 996453 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 (996453) 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 996451: Domestic scheduled air transport service of passengers in economy class (5%)
- SAC 996452: Domestic scheduled air transport service of passengers in other than economy class (18%)
- SAC 996454: International scheduled air transport service of passengers in economy class (5%)
- SAC 996455: International scheduled air transport service of passengers in other than economy class (18%)
- SAC 996456: International non-scheduled air transport service of passengers (5% or 18%)
- SAC 996459: Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers (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%)
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.