This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC 9952 – Land Transport Services
This heading covers services relating to the transportation of passengers or goods by land, including road and rail transport, along with supporting and ancillary transport services. Classification is based on the nature of transport, type of goods or passengers, and mode of conveyance.
Detailed SAC Classification and GST Rate Structure
| SAC | Service Classification Description | Tax Rate |
|---|---|---|
| 995211 | Passenger transport services by non-air-conditioned buses, coaches, or similar public road transport vehicles | Nil |
| 995212 | Passenger transport services by air-conditioned buses, coaches, or other motor vehicles on road | 5% |
| 995213 | Passenger transport services by taxi, cab, or similar motor vehicles, including radio taxi services | 5% |
| 995214 | Passenger transport services by railways other than first class or air-conditioned classes | Nil |
| 995215 | Passenger transport services by air-conditioned or first-class railway coaches | 5% |
| 995221 | Services for transportation of goods by road by a goods transport agency (GTA) | 5% / 12% |
| 995222 | Services for transportation of goods by road other than by a goods transport agency | Nil |
| 995223 | Services for transportation of goods by railways | Nil |
| 995224 | Services for transportation of goods by ropeways, cableways, or similar systems | 5% |
| 995229 | Other land transport services for goods not elsewhere classified | 5% |
Classification Notes
- Passenger transport services are classified based on mode of transport and class of travel.
- Goods transport services are classified separately for GTA and non-GTA supplies.
- Multiple GST rates may apply within the same SAC depending on the applicable rate option or notification entry.