About SAC Code 996442
SAC Code 996442 covers Coastal water transport service of passengers by cruise ships and the like and attracts a GST rate of 5%. For intra-state supplies, this is split as 2.5% CGST + 2.5% SGST. For inter-state supplies, 5% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).
How to Use SAC Code 996442 on GST Invoices
- Include the SAC code 996442 on every GST invoice for coastal water transport service of passengers by cruise ships and the like
- Businesses with turnover above ₹5 crore must use 6-digit SAC codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The SAC code must match the product/service description on your invoice
- Incorrect SAC codes can lead to GST notices and ITC mismatches
Related SAC Codes
- 996411 — Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
- 996412 — Taxi services including radio taxi and other similar services
- 996413 — Non-scheduled local bus and coach charter services
- 996414 — Other land transportation services of passengers
- 996415 — Local water transport services of passengers by ferries, cruises and the like
Related Free Tools
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Last verified: 2026-06-26 · Source: CBIC Master Tariff