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.

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.