SAC CODE FOR RENT CAB SERVICE, Goods and Services Tax - GST

[Jayaraman Mani]

WE are rent a cab operator having billing customer at KM/Hours basis only passenger cars up to 7 seats capacity

and also run Radio taxi for airport services. we have coded as 996412 SAC and charging 5% GST but NO ITC

for us. But some other travels says it should be 996601. But it is also 5% and not ITC. what is appropriate

SAC code for our type of business mentioned above.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

The correct SAC for renting of motor cab service is 9966 attracting CGST @2.5% and SGST @2.5%. If the service is provided on inter-state basis then IGST is leviable @5% subject to the condition that credit of in put tax charged on goods and services used in supplying the service has not been taken vide Notification No. 11/2017-Central Tax (Rate) dated 28.07.2017.

[NAGAPEDDESWARARAO TIRUVEEDULA]

Dear Sir,

Please tell me sir, i want know exactly SAC Code for Rent a Cab Service

another one is SAC or HSN both or difference or both or same ,

thanks & regards

tnprao