Local transport and sightseeing transportation services of passengers
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
90
Group 99641
Local transport and sightseeing transportation services of passengers
91
996411
Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
92
996412
Taxi services including radio taxi and other similar services
93
996413
Non-scheduled local bus and coach charter services
94
996414
Other land transportation services of passengers
95
996415
Local water transport services of passengers by ferries, cruises and the like
96
996416
Sightseeing transportation services by rail, land, water and air
97
996419
Other l
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d water transportation); passenger transportation services over pre-determined routes on a predetermined schedule within the confines of a single city or group of contiguous cities, for a specific segment of users, e.g., colleges or enterprises;
iv. scheduled urban and suburban shuttle services, e.g., airport shuttles;
v. transportation services of pupils by school bus between their homes and school and between schools, including in rural areas;
vi. passenger transportation services by man- or animal-drawn vehicles or conveyances such as rickshaws and by pack animals;
vii. transport of accompanying vehicles, luggage, animals and other items.
This service code doesn't include
– taxi services, cf. 996412
– non-scheduled airport shuttle services, cf. 996412
– chauffeur-driven hire car services, cf. 996412
– sightseeing road transportation, e.g., sightseeing-bus services, cf.996416
996412 – Taxi services including radio taxi & other similar services
This service code i
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eeing-bus services, cf. 996416
– renting of buses with driver, except chartering, cf. 996601
996414 – Other land transportation services of passengers, n.e.c.
This service code includes
i. cable-operated passenger transportation services, e.g., by funiculars, teleferics, ski lifts and similar services rendered on a scheduled basis;
ii. Other scheduled passenger land transportation services by mechanized land vehicles, not elsewhere classified;
iii. passenger transportation services by non-scheduled vehicles with driver, not elsewhere classified;
iv. transport of accompanying luggage, animals and other items that may be carried by passengers
996415 – Local water transport services of passengers
This service code includes
i. passenger transportation services on rivers, on canals and on other inland waters by ferries, including hydrofoils and hovercraft, whether on a scheduled or non-scheduled basis;
ii. inland water cruises that include transportation, accommodation,
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