SAC CODE FOR RENT CAB SERVICE

[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.

[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

AI Summary

SAC 9966 classification for rent-a-cab services confirms GST applicability and input tax credit restriction under relevant notification. Rent-a-cab operations for passenger cars and radio taxi airport services are classifiable under SAC 9966, with GST levied as central and state components or as integrated tax on inter state supplies only where input tax credit on goods and services used in supplying the service has not been taken pursuant to the relevant notification.