5%GST
ServiceSAC 9964
Passenger transport by rail (AC / first class)
Condition: With restricted ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →CBIC · Notification 9/2025 & 10/2025-CT(R)
GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India
Search any product or service, HSN or SAC code and see its current GST rate under the reformed GST 2.0 slabs effective 22 September 2025. Every matching entry is shown, because the same item can carry a different rate depending on packaging, value, condition or end use.
Popular:
9 matching entries
5%GST
ServiceSAC 9964
Passenger transport by air, economy class
Condition: With restricted ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →12%GST
ServiceSAC 9964
Passenger transport by air, other than economy
Condition: With ITC
Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →5%GST
ServiceSAC 9964
Cab / radio taxi / e-rickshaw passenger transport
Condition: Without ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →12%GST
ServiceSAC 9964
Transport of passengers
Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification 11/2017 (auto-parsed)
View full SAC 9964 page →5%GST
ServiceSAC 9964
The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 11/2017 (auto-parsed)
View full SAC 9964 page →0%GST
ServiceSAC Heading 9964
Transport of passengers, with or without accompanied belongings, by – (a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9964 page →0%GST
ServiceSAC Heading 9964
Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding.
Condition: Provided that nothing contained in this entry shall apply on or after the expiry of a period of three years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9964 page →0%GST
ServiceSAC Heading 9964
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). Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9964 page →GST Calculator
Add GST to a base price, or extract GST from a GST-inclusive price.
Total (incl. GST)
₹1,180
| Base price (excl. GST) | ₹1,000 |
| GST @ 18% | ₹180 |
| CGST @ 9% | ₹90 |
| SGST @ 9% | ₹90 |
Browse GST rates by HSN chapter
HSN codes are grouped into 98 chapters. Tap a group to search that range instantly.
GST slabs in India (2026)
0%
Nil rated — fresh produce, unbranded staples, most life-saving drugs, education and health essentials.
0.25%
Rough diamonds and certain precious stones.
1.5%
Cut and polished diamonds.
3%
Gold, silver, platinum and articles of jewellery.
5%
Merit rate — packaged food, footwear, textiles, medicines, most household goods.
18%
Standard rate — electronics, machinery, most manufactured goods and appliances.
28%
Legacy rate retained on a small set of notified goods.
40%
Demerit rate — tobacco, pan masala, aerated drinks and luxury vehicles.