The GST rate on bus is 5%, under SAC code 996419 (other land transport services of passengers). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for bus
GST rate: 5%
Intra-state: 2.5% CGST + 2.5% SGST
Inter-state: 5% IGST
SAC code on the invoice: 996419
Also covers: transport, passenger transport
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on bus
Taxable value: ₹10,000
GST (5%): ₹500
Within state: ₹250 CGST + ₹250 SGST
To another state: ₹500 IGST
Invoice total: ₹10,500
FAQs about GST on bus
What is the GST rate on bus?
The GST rate on bus is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Bus falls under SAC code 996419.
What is the HSN code for bus?
Bus falls under SAC code 996419, which covers other land transport services of passengers. Show this code on every GST tax invoice line for bus.