GST Rate on Local transport
The GST rate on local transport is 5%, under SAC code 996422 (local transport of goods (road) by vehicles owned/hired). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for local transport
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- SAC code on the invoice: 996422
- Also covers: goods 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 local transport
- 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 local transport
What is the GST rate on local transport?
The GST rate on local transport is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Local transport falls under SAC code 996422.
What is the HSN code for local transport?
Local transport falls under SAC code 996422, which covers local transport of goods (road) by vehicles owned/hired. Show this code on every GST tax invoice line for local transport.