9966 Rental services of transport vehicles with or without operators
Heading 9966 of the SAC classification covers rental services of transport vehicles with or without operators. The schedule writes 4 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes4
- Schedule entries4
Hiring out road vehicles, vessels and aircraft with an operator. Where the vehicle comes without an operator the supply belongs under heading 9973 instead, and the difference matters because the rates and the reverse charge treatment are not the same.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9966
The rate schedule is written against the heading, so these entries govern every service code under 9966. 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) | 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) | 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) | 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.
Reverse charge under 9966
On these supplies the recipient pays the GST. The supplier's invoice carries no tax, which is exactly why the mistake is so easy to make in both directions.
On these supplies the recipient pays the GST, not the supplier. The supplier issues an invoice without charging tax and notes that tax is payable under reverse charge; the recipient pays it in cash and claims credit separately if eligible.
Renting of a motor vehicle designed to carry passengers where the cost of fuel is included, supplied at 5% to a body corporate.
- Supplier
- Any person other than a body corporate, who does not charge 18% with full credit
- Pays the tax
- A body corporate located in the taxable territory
Source: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended. Separately from the entries above, any service bought from a supplier outside India is taxable under reverse charge in the recipient's hands, whatever code it carries. Reverse charge entries are amended often, so confirm the current position before you raise or accept an invoice.
4 service codes under 9966
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.
9966 0Rental services of transport vehicles with or without operators4
Where SAC 9966 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.
Get the SAC code and GST rate right the first time
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The invoicing and return rules that decide how this code is actually used.
SAC 9966 questions
What does SAC heading 9966 cover?
Heading 9966 of the SAC classification covers rental services of transport vehicles with or without operators. The schedule writes 4 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 9966?
It depends on which entry of the schedule matches the supply. Heading 9966 carries 4 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 9966 exempt from GST?
No exempt entry is listed against this heading in the exemption notification. That does not rule out a general exemption reaching a particular supply, so check the notification if you think one applies.
Does reverse charge apply to services under heading 9966?
Yes, for one notified category. Where reverse charge applies the supplier issues an invoice without charging GST and the recipient pays the tax directly and claims credit separately if eligible. The exact categories are listed on this page.
How many digits of SAC 9966 do I report?
Report all 4 digits of 9966 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 
