What services fall under SAC group 9964 (Passenger transport services)?

SAC group 9964 covers passenger transport services under the Services Accounting Code classification. Every service supplied under GST in this group is identified by a 6-digit SAC code that starts with "9964".

Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9964

SAC Group 9964: Passenger transport services

36 service codes fall under SAC group 9964, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 36 of 36 codes

SAC codes under group 9964 — Passenger transport services
SAC Code	Description	Action
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

About SAC Group 9964 (Passenger transport services)

SAC (Service Accounting Code) group 9964 covers passenger transport services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9964) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.