996421

SAC Code 996421: GST Rate & Description

Long-distance transport services of passengers through rail network by railways, metro and the like
SAC Chapter 99 — Services (SAC) 6-digit code 18% GST
Parent codes: 99 — All services 9964 — Passenger transport services
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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Related SAC codes (35 codes)
996411 Local land transport services of passengers by r… 996412 Taxi services including radio taxi and other sim… 996413 Non-scheduled local bus and coach charter servic… 996414 Other land transportation services of passengers 996415 Local water transport services of passengers by… 996416 Sightseeing transportation services by rail, lan… 996417 Transport services of passengers by ropeways 996418 Sightseeing transportation services by rail or r… 996419 Other local transportation services of passenger… 996421 Long-distance transport services of passengers t… 996422 Long-distance transport services of passengers t… 996423 Taxi services including radio taxi and other sim… 996424 Coastal and transoceanic (overseas) water transp… 996425 Domestic/ international scheduled air transport… 996426 Domestic/ international non-scheduled air transp… 996427 Space transport services of passengers 996429 Other long-distance transportation services of p… 996431 Long-distance transport service of passengers th… 996432 Scheduled long-distance transport services of pa… 996433 Non-scheduled long-distance transport services o… 996434 Long-distance transport service of passengers by… 996439 Other long distance transport service of passeng… 996441 Coastal water transport service of passengers by… 996442 Coastal water transport service of passengers b… 996443 Inland water transport service of passengers by… 996444 Inland water transport service of passengers by… 996445 International water transport services of passen… 996449 Other long distance transport service of passeng… 996451 Domestic scheduled air transport service of pass… 996452 Domestic scheduled air transport service of pass… 996453 Domestic non-scheduled air transport service of… 996454 International scheduled air transport service of… 996455 International scheduled air transport service of… 996456 International non-scheduled air transport servic… 996459 Other long-distance transportation service of pa…

About SAC Code 996421

SAC code 996421 is a 6-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Long-distance transport services of passengers through rail network by railways, metro and the like.

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 996421?
SAC 996421 refers to: Long-distance transport services of passengers through rail network by railways, metro and the like. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 996421?
The GST rate for SAC code 996421 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 996421 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 996421 belong to?
SAC code 996421 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).