SAC Code 996419: Other land transport services of passengers
SAC code 996419 classifies other land transport services of passengers under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Other land transport services of passengers sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Other land transport services of passengers
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use SAC Code 996419
Use SAC code 996419 on every tax invoice for other land transport services of passengers. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 996419
What is SAC code 996419?
SAC code 996419 classifies other land transport services of passengers under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Other land transport services of passengers?
Other land transport services of passengers attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Other land transport services of passengers exempt from GST?
No. Other land transport services of passengers attracts 5% GST on every taxable sale.