SAC code 996606 — Rental service of passenger aircraft with operator
SAC · sac18%Rental service of passenger aircraft with operator
This service code covers the rental of passenger aircraft provided along with an operator or crew. This includes hiring commercial planes for passenger transportation where the rental company supplies the trained pilot and crew to operate the aircraft.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 10(i): (i) Renting of 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 10(ii): (ii) Time charter of vessels for transport of goods. |
| 5% | 2.5% | 2.5% | S.No 10(ia): (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. or -"; (1) (2) (3) (4) (5) |
| 18% | 9% | 9% | S.No 10(iii): (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · rate inherited from 9966 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
aircraft charter with crewaircraft on rent with crewaircraft rental with crewcharter aircraft servicechartered flight servicepassenger aircraft hire with pilotplane hire with operatorplane leasing with operatorplane rental with operatorcommercial flight rentalpassenger plane rental
sibling codes
- 996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicle
- 996602Rental services of water vessels including passenger vessels, freight vessels and the like oper
- 996603Rental services of aircraft including passenger aircrafts, freight aircrafts and the like opera
- 996604Rental services of passenger vessels with operator
- 996605Rental services of goods vessels with operator
- 996607Rental service of goods aircraft with operator
- 996609Rental services of other transport vehicles nowhere else classified operator
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compiled from official sources · not tax advice · verify with your tax advisor before filing