99660 Rental services of transport vehicles with or without operators
Group 99660 of the SAC classification covers rental services of transport vehicles with or without operators. It sits under heading 9966 and holds 4 six-digit service codes. The GST rate is set at the heading, so services here are taxed under the entries written against 9966, normally at 5% / 18%.
- Service codes4
- Rate set atHeading 9966
- GST rate5% / 18%
Group 99660 is a 5-digit service group inside its heading, inside heading 9966 (Rental services of transport vehicles with or without operators).
Which code in this group is yours?An IncorpX GST advisor will confirm it, free4 SAC codes in group 99660
These are the codes you actually quote. Open one for its official description, the rate entries that reach it and a GST calculator.
GST rate for SAC 99660
The schedule sets rates at the heading, so these are the entries under heading 9966 that can reach a service in this group.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) Written for this code | Renting of a motor vehicle designed to carry passengers, 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 |
| (ii) Written for this code | Renting of a goods carriage where the cost of fuel is included in the consideration charged. The supplier may instead charge 18% with full input tax credit. | 5% | 2.5% + 2.5% | Restricted credit |
| (iii) Written for this code | Time charter of a vessel for the transport of goods. Credit of input tax charged on goods other than ships, vessels including bulk carriers and tankers is not available. | 5% | 2.5% + 2.5% | Restricted credit |
| (iv) Residual | Rental services of transport vehicles with operators, 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.
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.
- 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.
SAC 99660 questions
What does SAC group 99660 cover?
Group 99660 of the SAC classification covers rental services of transport vehicles with or without operators. It sits under heading 9966 and holds 4 six-digit service codes. The GST rate is set at the heading, so services here are taxed under the entries written against 9966, normally at 5% / 18%.
What is the GST rate for SAC 99660?
The rate schedule is written against heading 9966, not against the 5-digit group, so the rate for a service here comes from that heading's entries. Entries that can reach this group run from 5% to 18%, so read the descriptions to see which one matches your supply. Verify the current rate on the CBIC portal before invoicing.
Which SAC code should I quote from this group?
Pick the 6-digit code whose official description covers what you actually supply, not the closest sounding name. Every code in this group is listed below with its own page, where the official annexure text and the rate entries are set out in full.
Can I quote the 5-digit group code on an invoice?
No. Invoices and the GSTR-1 summary take either the 4-digit heading (9966) or the full 6-digit code, depending on your aggregate turnover. The 5-digit group is a level of the classification, not a reporting format.
Not sure this is the right group for your services?
Tell us what you actually supply and an IncorpX advisor will help you confirm the SAC code, the rate that applies to it and whether reverse charge is in play, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
