SAC Code 9964 covers passenger transport services under GST in India.
If you run a transport business, issue transport-related invoices, or deal with GST compliance, choosing the correct SAC code is very important. It helps decide GST applicability, exemptions, and correct return filing.
In this guide, we will clearly explain SAC Code 9964 and its major sub-categories using simple examples.
What is SAC Code 9964?
SAC (Services Accounting Code) is used under GST to classify services.
SAC Code 9964 specifically applies to services of transporting passengers by land, water, air, or other modes.
If people are being transported from one place to another for consideration, it usually falls under SAC 9964.
This includes:
- Buses, taxis, autos
- Trains and metros
- Ferries and cruise ships
- Domestic and international flights
- Even sightseeing and ropeway services
Why SAC Code 9964 Matters for Indian Businesses
Correct SAC code selection helps you:
- Apply the correct GST rate or exemption
- Avoid GST notices and penalties
- Issue proper tax invoices
- File accurate GSTR-1 and GSTR-3B
Example: A taxi operator using a wrong SAC code may charge wrong GST, leading to compliance issues.
Common Mistakes Beginners Make
- Using goods HSN instead of service SAC
- Selecting local transport SAC for long-distance travel
- Copying SAC code from others without checking actual service
How to Choose the Correct SAC Code
- Identify mode of transport (land, water, air)
- Check whether travel is local or long-distance
- See if service is scheduled or non-scheduled
- Match with closest SAC description
- Use the same SAC consistently on invoices and returns
Complete SAC Code 9964 Table applicable to Passenger Transport Services under GST (India)
The table below is the base reference for understanding all passenger transport services under SAC 9964.
| SAC code | SAC Description |
|---|---|
| 9964 | Passenger transport services |
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles |
| 996412 | Taxi services including radio taxi and other similar services |
| 996413 | Non-scheduled local bus and coach charter services |
| 996414 | Other land transportation services of passengers |
| 996415 | Local water transport services of passengers by ferries, cruises and the like |
| 996416 | Sightseeing transportation services by rail, land, water and air |
| 996417 | Transport services of passengers by ropeways |
| 996418 | Sightseeing transportation services by rail or road |
| 996419 | Other local transportation services of passengers nowhere else classified |
| 996421 | Long-distance transport services of passengers through rail network by railways, metro and the like |
| 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 |
| 996423 | Taxi services including radio taxi and other similar services |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like |
| 996425 | Domestic/ international scheduled air transport services of passengers |
| 996426 | Domestic/ international non-scheduled air transport services of passengers |
| 996427 | Space transport services of passengers |
| 996429 | Other long-distance transportation services of passengers nowhere else classified |
| 996431 | Long-distance transport service of passengers through rail network by railways |
| 996432 | Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like |
| 996433 | Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like |
| 996434 | Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi |
| 996439 | Other long distance transport service of passengers by land nowhere else specified |
| 996441 | Coastal water transport service of passengers by ferries and the like |
| 996442 | Coastal water transport service of passengers by cruise ships and the like |
| 996443 | Inland water transport service of passengers by ferries and the like |
| 996444 | Inland water transport service of passengers by cruise ships and the like |
| 996445 | International water transport services of passengers by ferries, cruise ships and the like |
| 996449 | Other long distance transport service of passengers by water nowhere else specified |
| 996451 | Domestic scheduled air transport service of passengers in economy class |
| 996452 | Domestic scheduled air transport service of passengers in other than economy class |
| 996453 | Domestic non-scheduled air transport service of passengers |
| 996454 | International scheduled air transport service of passengers in economy class |
| 996455 | International scheduled air transport service of passengers in other than economy class |
| 996456 | International non-scheduled air transport service of passengers |
| 996459 | Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers |
Example
- When a city taxi drops a passenger at the airport and charges ₹800, it falls under SAC 996412 (Taxi services).
- A sleeper bus running from Delhi to Jaipur and charging ₹1,200 per seat is covered under SAC 996432 (Scheduled long-distance bus transport).
- A ₹300 ticket for a Kerala backwater ferry comes under SAC 996443 (Inland water passenger transport by ferries).
- If a domestic economy flight ticket costs ₹5,500, it is classified under SAC 996451 (Domestic scheduled air transport – economy class).
- A ropeway ticket priced at ₹600 at a Himachal hill station is treated as SAC 996417 (Passenger transport by ropeways).
- When a river ferry in Assam charges ₹50 per passenger, it is covered under SAC 996443 (Inland water transport services).
- A contract bus taking passengers from Pune to Goa at ₹1,800 per head falls under SAC 996433 (Non-scheduled long-distance bus services).
- A radio taxi charging ₹650 for a local city ride is classified under SAC 996412 (Taxi and radio taxi services).
- A domestic economy air ticket priced at ₹4,200 is reported under SAC 996451 (Domestic scheduled air travel – economy class).
- A ropeway ride costing ₹300 for tourists is covered under SAC 996417 (Ropeway passenger transport services).
SAC Code 9964 covers almost all passenger transport services in India.
Understanding its sub-categories helps ensure GST compliance, correct invoicing, and peace of mind.
For beginners, always focus on:
- Nature of transport
- Distance (local or long-distance)
- Mode of travel
- Once this is clear, SAC code selection becomes simple and logical.