996422 Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
SAC code 996422 covers long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc. GST on it is 5%, on the condition that no input tax credit is taken. Other entries of the schedule can apply to a supply under this code, so the rate can be 5% / 18% depending on the exact service.
- GST5%
- CreditNo input tax credit
- Reported as9964 or 996422
Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
As printed in the Scheme of Classification of Services, the Annexure to Notification 11/2017-Central Tax (Rate)SAC 996422 is a 6-digit service code, the SAC a business quotes on an invoice and in GSTR-1. It sits in group 99642 under heading 9964, which is where the rate schedule fixes its GST rate.
Is this the right code for your service?Confirm the code, the rate and the credit position, freeGST rate for SAC 9964 22
The schedule fixes rates at the heading, so these are the entries under 9964 that can apply to this code, most specific first.
Within a state: 2.5% CGST + 2.5% SGST or UTGST
Between states: 5% IGST
Other entries can apply to a different supply under this code, from 5% / 18%.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (ii) Written for this code | Transport of passengers by an air-conditioned contract carriage, an air-conditioned stage carriage or a radio taxi. | 5% | 2.5% + 2.5% | No input tax credit |
| (viii) Written for this code | Transport of passengers by any motor vehicle where the cost of fuel is included in the consideration charged. At 5% only credit of input services in the same line of business may be taken. The supplier may instead charge 18% with full credit. | 5% | 2.5% + 2.5% | Restricted credit |
| (x) Residual | Passenger transport services other than the above. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
GST calculator for 9964 22
Enter an amount to see the tax breakup, the CGST and SGST split, and what the invoice total comes to.
Indicative math for planning, excluding any cess. Verify the notified rate before invoicing.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exemptions that can reach this code
These sit under heading 9964. Where one covers your supply it removes the charge entirely, so it beats every rate on this page.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Transport of passengers by a non-air-conditioned stage carriage, by railways in a class other than first class or an air-conditioned coach, by metro, monorail or tramway, and by inland waterways. Notification 12/2017-CT(R), entry 15 and 17
- Transport of passengers by a non-air-conditioned contract carriage, other than for tourism, conducted tours, charter or hire. Notification 12/2017-CT(R), entry 15
- Transport of passengers by air embarking from or terminating in an airport in a north-eastern state or at Bagdogra in West Bengal, in economy class. Notification 12/2017-CT(R), entry 16
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
Where you use SAC code 996422
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistanceRelated codes in group 99642
Neighbouring services in the same group. If your supply edges outside the description above, one of these may fit it better.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
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Guides and resources
What happens to this code once it is on an invoice, and the rules around it.
SAC 996422 questions
What is SAC code 996422?
SAC code 9964 22 covers long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc. It is a 6-digit Services Accounting Code in group 99642 under heading 9964 (Passenger transport services) of Chapter 99.
What is the GST rate for SAC code 996422?
The GST rate for SAC code 996422 is 5%. That rate is conditional on not taking input tax credit on the goods and services used to supply it. Where a different entry of the schedule matches the supply better, the rate can be 5% / 18%. Within a state the tax splits into equal CGST and SGST; between states the same figure is charged as IGST. GST rates change through Council notifications, including the rationalisation effective 22.09.2025, so verify the current rate on the CBIC portal before invoicing or filing.
Can I claim input tax credit on 996422?
Not at the concessional rate. The entry that applies to this code is conditional on not taking credit of the input tax charged on goods and services used in supplying it. Where the supplier is allowed to charge the standard rate instead, credit follows the normal rules.
Does reverse charge apply to SAC 996422?
No reverse charge category is notified for this code, so the supplier charges GST on the invoice in the normal way. Import of a service is a separate rule that can apply to any code.
How many digits of 996422 do I report in GST returns?
On invoices and in the HSN and SAC summary of GSTR-1, report 9964 (4 digits) if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit 996422 above that. Where e-invoicing applies, the schema validates the code before the IRP issues an IRN.
Can I use SAC code 996422 for a similar service?
Only if the official description genuinely covers it. Classification follows the words of the annexure, not convenience, and the code decides the rate. Compare the neighbouring codes in group 99642 before deciding, and take professional advice for a borderline supply.
Nebin Binoy 
