Search GST Tax for HSN/SAC
Chapter, Section or Heading: Heading 9964
GST Tax Rate: NIL
Description:
Service of transportation of passengers, with or without accompanied belongings, by—
(a) railways in a class other than—
(i) first class; or
(ii) an air-conditioned coach;
(b) metro, monorail or tramway;
(c) inland waterways;
(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
(e) metered cabs or auto rickshaws (including e-rickshaws).
Condition:
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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