The GST Council introduced GST on transport services to create a uniform tax rate structure. After implementing GST, the GST Council in India shall decide the GST rates for services and goods. The GST Council consists of members from the Central Government and members of the State Government. The GST Council conducted multiple meetings in May and June 2017 to decide the GST rate. GST rates are levied in seven slabs namely NIL, 0.25%, 3%, 5%, 12%, 18% and 28%.
SAC Code for Passenger Transport Services
GST Rates in India are linked to SAC code or Service Accounting Code, a system of classification developed by the Service Tax Department in India for the levy of service tax. Under the SAC Code, passenger transport services fall under two groups, group 99641 for local transport and sightseeing transportation services of passengers and group 99642 long-distance transport services of passengers. Goods, on the other hand, are classified using the HSN Code, an internationally accepted methodology for classifying goods in the course of import or export by over 200 countries.
Passengers Transport Services
| SAC Code | Description of Services | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 9964 | Passengers Transport Services | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996411 | Local Land Transport Services Of Passengers By Railways, Metro, Monorail, Bus, Tramway, Autos, Three Wheelers, Scooters And Other Motor Vehicles | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996412 | Taxi Services Including Radio Taxi & Other Similar Services; | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996413 | Non-Scheduled Local Bus And Coach Charter Services | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996414 | Other Land Transportation Services Of Passengers. | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996415 | Local Water Transport Services Of Passengers By Ferries, Cruises Etc | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996416 | Sightseeing Transportation Services By Rail, Land, Water & Air | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996419 | Other Local Transportation Services Of Passengers N.E.C. | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996421 | Long-Distance Transport Services Of Passengers Through Rail Network By Railways, Metro Etc | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996422 | Long-Distance Transport Services Of Passengers Through Road By Bus, Car, Non-Scheduled Long Distance Bus And Coach Services, Stage Carriage Etc | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996423 | Taxi Services Including Radio Taxi & Other Similar Services | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996424 | Coastal And Transoceanic (Overseas) Water Transport Services Of Passengers By Ferries, Cruise Ships Etc | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996425 | Domestic/International Scheduled Air Transport Services Of Passengers | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996426 | Domestic/International Non-Scheduled Air Transport Services Of Passengers | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996427 | Space Transport Services Of Passengers | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
| 996429 | Other Long-Distance Transportation Services Of Passengers N.E.C. | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 1/01/2019 13/10/2017 1/07/2017 22/08/2017 | 5% 5% 12% 18% 5% 12% |
