Air Ticket HSN Code (SAC 9964) and GST Rate
Domestic and international air travel by scheduled airlines.
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- SAC code
- 9964
- GST rate
- 5% or 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- 5% or 12%
What is the SAC code for air ticket?
Air Ticket falls under SAC 9964.
Air passenger transport is part of SAC group 9964. Economy class tickets are taxed at 5%, and since 22 September 2025 business and other non economy classes pay 18%. Travel agent fees for booking are a separate service at 18%.
| Code | Description |
|---|---|
| 996425 | Air transport of passengers (scheduled and non scheduled flights) |
GST rate on air ticket
The GST rate on air ticket is 5% or 18%. Before 22 September 2025 it was 5% or 12%. 5% in economy class. 18% in other classes such as premium economy and business (12% before 22 September 2025).
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which SAC digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9964 |
| Above Rs 5 crore | 6 on every invoice | 996425 |
Sample GST invoice line for air ticket
Here is how a line for air ticket looks on a tax invoice within one state: 1 × ticket at Rs 6,200.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Air Ticket | 9964 | 1 × ticket | 6,200.00 | 6,200.00 | 155.00 | 155.00 | 6,510.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 310.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- Works ContractSAC 9954 · 18%
- RestaurantSAC 9963 · 5%
- CourierSAC 9968 · 18%
- InsuranceSAC 9971 · Exempt or 18%
- RentSAC 9972 · Exempt or 18%
- Legal ServicesSAC 9982 · 18%
- ConsultancySAC 9983 · 18%
- SoftwareSAC 9983 · 18%
- AdvertisingSAC 9983 · 18%
- Manpower SupplySAC 9985 · 18%
- Security ServicesSAC 9985 · 18%
- Repair and MaintenanceSAC 9987 · 18%
Related HSN codes
Products often bought, sold or invoiced together with air ticket:
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What is the HSN or SAC code for air ticket?
Air Ticket falls under SAC 9964: domestic and international air travel by scheduled airlines. Common 6 digit codes are 996425 for air transport of passengers (scheduled and non scheduled flights).
What is the GST rate on air ticket?
5% in economy class. 18% in other classes such as premium economy and business (12% before 22 September 2025).
How many digits of the air ticket SAC code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9964 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 996425, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.