Q3SAC Code 9964
Passenger transport services
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Codes under 9964
| Code | Description |
|---|---|
| 9964 11 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles |
| 9964 12 | Taxi services including radio taxi and other similar services |
| 9964 13 | Non-scheduled local bus and coach charter services |
| 9964 14 | Other land transportation services of passengers |
| 9964 15 | Local water transport services of passengers by ferries, cruises and the like |
| 9964 16 | Sightseeing transportation services by rail, land, water and air |
| 9964 17 | Transport services of passengers by ropeways |
| 9964 18 | Sightseeing transportation services by rail or road |
| 9964 19 | Other local transportation services of passengers nowhere else classified |
| 9964 21 | Long-distance transport services of passengers through rail network by railways, metro and the like |
| 9964 22 | Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like |
| 9964 23 | Taxi services including radio taxi and other similar services |
| 9964 24 | Coastal and transoceanic (overseas) water transport services of passengers by ferries, cruise ships and the like |
| 9964 25 | Domestic/ international scheduled air transport services of passengers |
| 9964 26 | Domestic/ international non-scheduled air transport services of passengers |
| 9964 27 | Space transport services of passengers |
| 9964 29 | Other long-distance transportation services of passengers nowhere else classified |
| 9964 31 | Long-distance transport service of passengers through rail network by railways |
| 9964 32 | Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like |
| 9964 33 | Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like |
| 9964 34 | Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi |
| 9964 39 | Other long distance transport service of passengers by land nowhere else specified |
| 9964 41 | Coastal water transport service of passengers by ferries and the like |
| 9964 42 | Coastal water transport service of passengers by cruise ships and the like |
| 9964 43 | Inland water transport service of passengers by ferries and the like |
| 9964 44 | Inland water transport service of passengers by cruise ships and the like |
| 9964 45 | International water transport services of passengers by ferries, cruise ships and the like |
| 9964 49 | Other long distance transport service of passengers by water nowhere else specified |
| 9964 51 | Domestic scheduled air transport service of passengers in economy class |
| 9964 52 | Domestic scheduled air transport service of passengers in other than economy class |
| 9964 53 | Domestic non-scheduled air transport service of passengers |
| 9964 54 | International scheduled air transport service of passengers in economy class |
| 9964 55 | International scheduled air transport service of passengers in other than economy class |
| 9964 56 | International non-scheduled air transport service of passengers |
| 9964 59 | Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers |
Frequently Asked Questions
What is the SAC code for passenger transport services?
The SAC code for passenger transport services is 9964.
What is the GST rate on passenger transport services?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.