Transport services: passengers (SAC 9964) and goods (SAC 9965), with their main GST rates.
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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) |
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.
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 |
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 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with transportation:
Transportation falls under SAC 9964 and 9965: transport services: passengers (SAC 9964) and goods (SAC 9965), with their main GST rates.
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.
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.