Domestic and international air travel by scheduled airlines.
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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) |
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.
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 |
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 (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 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).
5% in economy class. 18% in other classes such as premium economy and business (12% before 22 September 2025).
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.