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SAC CODE - 996426 : Domestic/international non-scheduled air transport services of Passengers

GST RATE ON SAC CODE - 996426 IS 18%


Services Accounting Codes (SAC Codes) 996426 is used for the Domestic/international non-scheduled air transport services of Passengers 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) 996426 - 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 26 represent the detailed nature of service, Domestic/international non-scheduled air transport services of Passengers in this case.

Explanation Of SAC CODE - 996426

This service code includes passenger transportation services by air on domestic/international routes, on a non-scheduled basis, supplied in aircraft of any type, including helicopters; transport of accompanying passenger baggage and other items that may be carried. 

This service code does not include: 
  1. sightseeing passenger air transport services :- 996416 
  2. rental services of passenger aircraft with crew :- 996603