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SAC CODE - 996743 : Parking lot services

GST RATE ON SAC CODE - 996743 IS 18%


SAC CODE Description
9967Supporting services in transport
99674Supporting services for road transport
996743Parking lot services

Services Accounting Codes (SAC Codes) 996743 is used for the Parking lot services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Supporting services in transport.

How Services Accounting Codes (SAC Codes) 996743 - 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 67 represent the major nature of service, Supporting services in transport in this case.

The next two digits 43 represent the detailed nature of service, Parking lot services in this case.

Explanation Of SAC CODE - 996743

This service code includes provision of parking spaces for motor vehicles, motorcycles and bicycles provided in roofed or unroofed car parks, parking lots and parking garages, whether or not roofed; collection of fees for parking on streets, roads and public places. 

This service code does not include: 
  1. rental of vehicle parking spaces in lock-up garages or garage premises, by the month or year :- 997212