9964 Passenger transport services
Heading 9964 of the SAC classification covers passenger transport services. The schedule writes 10 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes15
- Schedule entries10
Carrying people by road, rail, water and air, whether across a city or across the world, plus sightseeing transport. Most passenger transport is either exempt or taxed at 5% without credit, with the standard rate reserved for premium travel.
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The rate schedule is written against the heading, so these entries govern every service code under 9964. The entry that applies is the one whose description actually matches the supply.
- 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) | Transport of passengers by rail in first class or in an air-conditioned coach. Credit of input tax charged on goods used in supplying the service is not available. | 5% | 2.5% + 2.5% | Restricted credit |
| (ii) | 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 |
| (iii) | Transport of passengers by air in economy class. Credit of input tax charged on goods used in supplying the service is not available. | 5% | 2.5% + 2.5% | Restricted credit |
| (iv) | Transport of passengers by air, embarking from or terminating at a Regional Connectivity Scheme airport, against viability gap funding. The concession runs for one year from the date of commencement of operations of the airport as notified by the Ministry of Civil Aviation. | 5% | 2.5% + 2.5% | Restricted credit |
| (v) | Transport of passengers by air in a non-scheduled or charter operation for a religious pilgrimage facilitated by the Government of India under a bilateral arrangement. | 5% | 2.5% + 2.5% | Restricted credit |
| (vi) | Transport of passengers by helicopter on a seat-share basis. Charter of the whole helicopter is taxed at the standard rate. | 5% | 2.5% + 2.5% | Restricted credit |
| (vii) | Transport of passengers by air in a class other than economy. | 18% | 9% + 9% | Credit available |
| (viii) | 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 |
| (ix) | Transport of passengers by ropeway. Credit of input tax charged on goods used in supplying the service is not available. | 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.
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.
Exempt supplies under 9964
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
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.
15 service codes under 9964
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9964 1Local transport and sightseeing transportation services of passengers7
9964 2Long-distance transport services of passengers8
Where SAC 9964 is used
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 assistance- 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.
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The invoicing and return rules that decide how this code is actually used.
SAC 9964 questions
What does SAC heading 9964 cover?
Heading 9964 of the SAC classification covers passenger transport services. The schedule writes 10 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9964?
It depends on which entry of the schedule matches the supply. Heading 9964 carries 10 entries at rates from 5% to 18%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9964 exempt from GST?
Yes. 3 exempt entries touch this heading, including 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. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9964?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9964 do I report?
Report all 4 digits of 9964 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
