Search GST Tax for HSN/SAC
Chapter, Section or Heading: Heading 9964 (Passenger transport services)
GST Tax Rate: 5%
Description:
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
Condition:
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
Services Accounting Code (SAC) is designed by the Central Board of Excise and Customs (CBEC) to identity each of the services. It assigns a eight digit code for each of the services classified. As of now, there are more than 120 services classified.
SAC code are extended under GST regime so that services can be classified as per this coding mechanism. Hence, SAC is still important even from GST point of view.
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