Rental services of transport vehicles with or without operators
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)
120
Group 99660
Rental services of transport vehicles 1[with] operators
121
996601
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, 1[with] operator
122
996602
Rental services of water vessels including passenger vessels, freight vessels and the like 1[with] operator
123
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts
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me, not generally dependent on distance. The renter defines how and when the vehicles will be operated, determining schedules, routes, and other operational considerations.
This service code does not include:
– local, urban and suburban bus or coach charter services, cf. 996413
– long-distance bus or coach charter services, cf. 996422
996602 – Rental services of water vessels including passenger vessels, freight vessels etc., with operator
This service code includes rental services of all types of self-propelled passenger/freight vessels including tankers, bulk dry cargo vessels, cargo and freight vessels, tugboats and fishing vessels for coastal, inland and transoceanic water transport with crew
996603 – Rental services of aircra
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