Transportation HSN Code (SAC 9964 and 9965) and GST Rate
Transport services: passengers (SAC 9964) and goods (SAC 9965), with their main GST rates.
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- SAC code
- 9964 and 9965
- GST rate
- 5% or 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- No change
What is the SAC code for transportation?
Transportation falls under SAC 9964 and 9965.
Transport services are split between two SAC groups: 9964 for passengers and 9965 for goods, with supporting services such as cargo handling and warehousing in 9967. The rate depends on the mode, the class of travel and whether input tax credit is taken. Most business freight invoices fall under GTA rules, explained on the freight page.
| Code | Description |
|---|---|
| 9964 | Passenger transport services (bus, rail, taxi, air) |
| 9965 | Goods transport services (road, rail, water, air) |
| 9967 | Supporting services in transport (cargo handling, storage, GTA) |
GST rate on transportation
The GST rate on transportation is 5% or 18%. Goods by road through a GTA: 5% without credit or 18% with credit. Taxi and cab with fuel: 5% or 18%. Air travel: 5% economy, 18% other classes. Rail travel in AC classes: 5%; non AC and metro: exempt.
| 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 | 9964 plus 2 digits |
Sample GST invoice line for transportation
Here is how a line for transportation looks on a tax invoice within one state: 1 × trip at Rs 18,000.00 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) |
|---|---|---|---|---|---|---|---|
| Transportation | 9964 | 1 × trip | 18,000.00 | 18,000.00 | 450.00 | 450.00 | 18,900.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 900.00 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%
- Hotel AccommodationSAC 9963 · 5% or 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 transportation:
Preguntas frecuentes
What is the HSN or SAC code for transportation?
Transportation falls under SAC 9964 and 9965: transport services: passengers (SAC 9964) and goods (SAC 9965), with their main GST rates.
What is the GST rate on transportation?
Goods by road through a GTA: 5% without credit or 18% with credit. Taxi and cab with fuel: 5% or 18%. Air travel: 5% economy, 18% other classes. Rail travel in AC classes: 5%; non AC and metro: exempt.
How many digits of the transportation 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 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.