Taxi and Cab HSN Code (SAC 9964) and GST Rate
Taxi, radio taxi, cab rental with driver and other passenger transport by motor vehicle.
Эта страница ещё не переведена, поэтому показана на английском.
- 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 taxi and cab?
Taxi and Cab falls under SAC 9964.
Taxi services are SAC 996413 and renting a vehicle with a driver is 9966. When the fuel cost is included in the fare, the operator chooses between 5% with very limited credit and 18% with full credit. Ride hailing apps pay the GST on rides booked through them.
| Code | Description |
|---|---|
| 996413 | Taxi services including radio taxi |
| 996601 | Rental services of road vehicles with operator |
GST rate on taxi and cab
The GST rate on taxi and cab is 5% or 18%. Before 22 September 2025 it was 5% or 12%. 5% with input tax credit limited to input services in the same line of business, or 18% with full credit (12% before 22 September 2025). Rides booked through an app are billed by the platform.
| 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 | 996413, 996601 |
Sample GST invoice line for taxi and cab
Here is how a line for taxi and cab looks on a tax invoice within one state: 1 × trip at Rs 3,200.00 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) |
|---|---|---|---|---|---|---|---|
| Taxi and Cab | 9964 | 1 × trip | 3,200.00 | 3,200.00 | 80.00 | 80.00 | 3,360.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 160.00 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%
- FreightSAC 9965 · 5% or 18%
- 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%
Related HSN codes
Products often bought, sold or invoiced together with taxi and cab:
Частые вопросы
What is the HSN or SAC code for taxi and cab?
Taxi and Cab falls under SAC 9964: taxi, radio taxi, cab rental with driver and other passenger transport by motor vehicle. Common 6 digit codes are 996413 for taxi services including radio taxi and 996601 for rental services of road vehicles with operator.
What is the GST rate on taxi and cab?
5% with input tax credit limited to input services in the same line of business, or 18% with full credit (12% before 22 September 2025). Rides booked through an app are billed by the platform.
How many digits of the taxi and cab 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 996413, 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.