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SAC CODE - 996411 : Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

GST RATE ON SAC CODE - 996411 IS 18%


Services Accounting Codes (SAC Codes) 996411 is used for the Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Passenger transport services.

How Services Accounting Codes (SAC Codes) 996411 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 64 represent the major nature of service, Passenger transport services in this case.

The next two digits 11 represent the detailed nature of service, Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles in this case.

Explanation Of SAC CODE - 996411

This service code includes 
  1. passenger transportation services by railway over pre-determined routes on a pre-determined schedule within the confines of a single city or group of contiguous cities, with service being available to all users; 
  2. services provided by urban mass transit railways (underground or elevated railway) including metro, monorail etc; 
  3. services provided by bus, tramway, trolley bus and similar transport vehicles; provision of services of urban and suburban passenger transport, using more than one mode of transport (including rail, land and water transportation); passenger transportation services over pre-determined routes on a pre-determined schedule within the confines of a single city or group of contiguous cities, for a specific segment of users, e.g., colleges or enterprises; 
  4. scheduled urban and suburban shuttle services, e.g., airport shuttles; 
  5. transportation services of pupils by school bus between their homes and school and between schools, including in rural areas; 
  6. passenger transportation services by man- or animal-drawn vehicles or conveyances such as rickshaws and by pack animals; 
  7. transport of accompanying vehicles, luggage, animals and other items.
This service code doesn’t include 
  1. taxi services :- 996412 
  2. non-scheduled airport shuttle services :- 996412 
  3. chauffeur-driven hire car services :- 996412 
  4. sightseeing road transportation, e.g., sightseeing-bus services :- 996416