Long-distance transport 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)
98
Group 99642
Long-distance transport services of passengers
99
996421
Long-distance transport services of passengers through rail network by railways, metro and the like
100
996422
Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
101
996423
Taxi services including radio taxi and other similar services
102
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ways, Metro etc
This service code includes passenger transportation services provided through rail network by railways, Metro etc between non-contiguous cities/towns, regardless of the distance covered and the class used, with service being available to all users; transport of accompanying vehicles, luggage, animals and other items
996422 – Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
This service code includes
i. passenger transportation services between non-contiguous cities/towns over predetermined routes on a predetermined schedule by motor bus, tramway, trolley bus and similar transport vehicles, with service being available to all
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torized taxi between non-contiguous cities/towns or over long distances.
996424 – Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
This service code includes
i. coastal and transoceanic passenger transportation by ferries, including hydrofoils and hovercraft, on a scheduled or non-scheduled basis;
ii. transport of accompanying luggage, animals and other items that may be carried;
iii. services provided by sea cruises that include transportation, accommodation, food services, recreational and other entertainment services in an all-inclusive fare; coastal and transoceanic water transportation of passengers on scheduled or non-scheduled basis, by other water transport vehicles, re
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