About SAC Code 996452

SAC Code 996452 covers Domestic scheduled air transport service of passengers in other than economy class 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 996452 on GST Invoices

• Include the SAC code 996452 on every GST invoice for domestic scheduled air transport service of passengers in other than economy class
• 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

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Last verified: 2026-06-26 · Source: CBIC Master Tariff