HSN Code 996421Long-distance railway transport services of passengers — GST 5%

Group 9964 — Passenger Transport · Service (SAC)

SAC code
996421
GST rate
5%
Type
services

Full description

Long-distance railway transport services of passengers

Conditional note: AC class = 5%; sleeper/general = exempt.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST
2.5%
SGST / UTGST
2.5%
IGST
5%

Common keywords & aliases

If your invoice description contains any of these terms, HSN 996421 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

train ticketrailway ticketirctcrail passenger transport

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-04-01. Rates can change between notifications — verify before invoicing.