SAC codes and GST rates for travel services
Find the 6-digit SAC for a tour package, hotel, ticket, cab or visa service, with what it covers and the GST rate notified from 22 Sep 2025.
SAC codes for travel services
tourify.in/tools/sac-code-finder
SAC codes
21 codes
Rates as notified from 22 Sep 2025. Changes recommended by the GST Council in Oct 2026 are not yet law.
- 998555
Tour operator services
A tour package you sell as the principal.
GST5% without input tax credit (package with stay and transport, gross amount) or 18% with credit.
Work out GST on a package - 998551
Reservation services for transportation
Your fee or commission for booking air, rail and bus tickets.
GST18% on your fee or commission. Air agents may opt for the deemed value on the basic fare instead.
Compare your fee with the deemed value - 998552
Reservation services for accommodation, cruises and package tours
Your fee or commission for booking hotels, cruises or someone else's package.
GST18% on your fee or commission.
- 998553
Reservation services for convention centres and exhibition halls
Your fee for booking a venue for a conference or exhibition.
Official description: Reservation services for convention centres, congress centres and exhibition halls
GST18% on your fee.
- 998554
Reservation services for event tickets and other reservations
Your fee for booking event, show or attraction tickets.
Official description: Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
GST18% on your fee.
- 998556
Tourist guide services
Guiding services you provide or bill for.
GST18%
- 998557
Tourism promotion and visitor information services
Destination promotion and visitor information work.
GST18% on your fee.
- 998559
Other travel arrangement services
Visa facilitation is commonly billed under 998559. It is a reasonable choice, not an official mapping, so use it consistently.
Official description: Other travel arrangement and related services n.e.c.
GST18%
- 996311
Hotel room or unit accommodation
Hotel rooms you supply as the seller of the stay.
Official description: Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc.
GST₹7,500 or less per room per night: 5% (the hotel cannot claim credit). Above ₹7,500: 18%.
- 996331
Restaurant and cafe services
Meals supplied by a restaurant or cafe.
Official description: Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food
GST5% without credit outside specified premises; 18% with credit inside specified premises (premises where any room was supplied above ₹7,500 a day in the previous year, or that opted in).
- 996425
Scheduled air passenger transport
The air fare itself, charged by the airline.
Official description: Domestic/International Scheduled Air transport services of passengers
GSTEconomy 5%; premium economy, business and first 18%.
- 996421
Long-distance rail passenger transport
The rail fare itself, charged by the railway.
Official description: Long-distance transport services of passengers through Rail network by Railways, Metro etc.
GSTAC or first class 5%; other classes no GST.
- 996422
Long-distance bus passenger transport
Long-distance bus and coach travel sold per seat.
Official description: Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc.
GSTAC bus 5% without credit; others not covered here.
- 996412
Local taxi services
Taxi and cab rides within a city.
Official description: Taxi services including radio taxi & other similar services
GSTRadio taxi 5% without credit. Cab hire with fuel: 5% (no input credit) or 18% (with input credit).
- 996423
Long-distance taxi services
Outstation taxi and cab trips.
Official description: Taxi services including radio taxi & other similar services
GSTRadio taxi 5% without credit. Cab hire with fuel: 5% (no input credit) or 18% (with input credit).
- 996601
Rental of road vehicles with operator
Cab, tempo traveller or coach hired with a driver.
Official description: Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
GST5% (no input credit) or 18% (with input credit).
- 997136
Travel insurance services
Travel insurance premium charged by the insurer.
GSTRate not covered here.
- 997133
Accident and health insurance services
Accident or health insurance premium charged by the insurer.
GSTRate not covered here.
- 997161
Insurance agency services
Your commission for selling insurance as an agent.
Official description: Insurance brokerage and agency services
GSTRate not covered here.
- 997157
Foreign exchange services
Buying or selling foreign currency.
GSTRate not covered here.
- 998599
Other support services
Support services that fit no code above.
Official description: Other support services n.e.c.
GSTRate not covered here.
How it works
- Type what you sell, like hotel, flight or visa, or type a code.
- Pick what you sell to narrow the list.
- Read the GST note for the code you need.
- Copy the 6-digit code onto your invoice line.
Reading a SAC code
A SAC narrows down from left to right: 9985 is the heading for all support services, and 998555, tour operator services, is one code inside it. Your role decides the code, so a package you sell as the principal is 998555 while a fee for booking someone else's hotel is 998552.
To work out the tax on a line, use the tour package GST calculator or the air ticket GST calculator, then raise a GST invoice. The GST rate card for tour operators puts every service line on one page.
Questions operators ask
What is the SAC code for a tour operator?
998555, tour operator services. Use it for a tour package you sell as the principal: 5% GST without input tax credit when the package includes stay and transport, or 18% with credit.
What is the SAC code for an air ticket booking agent?
998551, reservation services for transportation, which covers air, rail and bus ticket booking. GST is 18% on your fee or commission, or air agents can opt for 18% on a deemed value: 5% of the basic fare for domestic tickets, 10% for international. Basic fare means the part of the fare airlines pay agent commission on (usually excludes taxes and airport fees). Hotel booking is 998552.
What is the SAC code for hotel booking services?
998552 when you earn a fee or commission for booking the room, at 18% on your fee. 996311 is the code for supplying the room itself: ₹7,500 or less per room per night is 5%, above ₹7,500 is 18%.
What is the SAC code for travel agent commission?
It follows what you booked: 998551 for air, rail and bus tickets, 998552 for hotels, cruises and other operators' packages, and 998559 for other travel arrangements. Each is 18% on your commission. Selling to foreign tourists, or earning commission from overseas suppliers, has special GST rules. Ask your CA.
Which SAC should I use for visa services?
Visa facilitation is commonly billed under 998559. It is a reasonable choice, not an official mapping, so use it consistently. Your facilitation fee is 18%. The embassy or VFS fee you pay on the client's authorisation and recover at actual cost goes in a separate 'paid on your behalf' block, outside your taxable value.
Can I write 9985 on my invoice?
9985 is the heading for all support services, not a 6-digit SAC for any one service. Print the full 6-digit code, such as 998555 for a tour package or 998551 for ticket booking.
How many SAC digits does an invoice need?
With aggregate turnover up to ₹5 crore in the previous financial year, 4 digits on B2B invoices and optional on B2C invoices; above ₹5 crore, 6 digits. Six digits is correct at every turnover, so this tool always gives six.
Is there an HSN code for a travel agency?
Services use SAC codes, which go in the HSN/SAC column of your invoice. For a travel agency that usually means 998555 for packages, 998551 for ticket booking and 998552 for hotel booking.
General guidance based on GST rates notified from 22 Sep 2025 and income-tax rules for FY 2026-27, last reviewed 17 Oct 2026. Not tax advice; confirm with your CA.
The right SAC on every line.
Tourify fills the SAC and rate on each invoice line from the booking and builds the HSN summary for your GSTR-1.