SAC code 996425 — Domestic/ international scheduled air transport services of
SAC · sac18%हिंदी में देखें · தமிழில் பார்க்க
Domestic/ international scheduled air transport services of passengers
This SAC code covers scheduled air transport services for passengers on both domestic and international flights. It applies to airlines operating regular passenger services between defined routes with fixed schedules.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 8(ivb): (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. (Dilmil Singh Soach) Under Secretary to the Government of India |
| 5% | 2.5% | 2.5% | S.No 8(iv): (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. |
| 5% | 2.5% | 2.5% | S.No 8(via): (via) Transport of passengers, with or without accompanied belongings, by ropeways. (3) (4) (5) |
| 5% | 2.5% | 2.5% | S.No 8(iii): (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. |
| 5% | 2.5% | 2.5% | S.No 8(vi): (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. or -"; |
| 5% | 2.5% | 2.5% | S.No 8(iva): (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilit |
| 18% | 9% | 9% | S.No 8(v): (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. |
| 18% | 9% | 9% | S.No 8(vii): (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · rate inherited from 9964 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
air passenger serviceair travel servicesairline passenger transportdomestic airfaredomestic flight servicesflight ticketsinternational airfareinternational flight servicespassenger air travelpassenger airline servicesscheduled flightscommercial airline servicescommercial flight servicesscheduled air transport
sibling codes
- 996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos,
- 996412Taxi services including radio taxi and other similar services
- 996413Non-scheduled local bus and coach charter services
- 996414Other land transportation services of passengers
- 996415Local water transport services of passengers by ferries, cruises and the like
- 996416Sightseeing transportation services by rail, land, water and air
- 996417Transport services of passengers by ropeways
- 996418Sightseeing transportation services by rail or road
- 996419Other local transportation services of passengers nowhere else classified
- 996421Long-distance transport services of passengers through rail network by railways, metro and the
- 996422Long-distance transport services of passengers through road by bus, car, non-scheduled long dis
- 996423Taxi services including radio taxi and other similar services
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compiled from official sources · not tax advice · verify with your tax advisor before filing