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SAC CODE - 996415 : Local water transport services of passengers by ferries, cruises etc

GST RATE ON SAC CODE - 996415 IS 18%


Services Accounting Codes (SAC Codes) 996415 is used for the Local water transport services of passengers by ferries, cruises etc 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) 996415 - 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 15 represent the detailed nature of service, Local water transport services of passengers by ferries, cruises etc in this case.

Explanation Of SAC CODE - 996415

This service code includes 
  1. passenger transportation services on rivers, on canals and on other inland waters by ferries, including hydrofoils and hovercraft, whether on a scheduled or non-scheduled basis; 
  2. inland water cruises that include transportation, accommodation, food services and other incidental services in an all-inclusive fare; 
  3. passenger transportation services on rivers, canals and other inland waters on a scheduled or non- schedules basis by vessels other than ferries, cruise ships, sightseeing and excursion boats; 
  4. transportation services of accompanying vehicles, luggage, animals and other items; 
  5. water taxis.