The tour and travels hsn code depends on what you sell: a tour package with transport and stay is a tour operator service under SAC 998552, taxed at 5% without input tax credit or 18% with credit, while a travel agent's booking fee is 998551 at 18%. Cab hire with a driver where fuel is included is 996601, at 5% without credit or 18% with credit.
Tickets for travel follow passenger transport rules: AC bus and AC or first class rail are 5%, while non AC buses, sleeper and second class trains and metros are exempt. This page explains each case with a tour operator's bill. Goods transport is on the transport page.
Travel and tour services: codes and GST rates
Item / SAC / GST- Tour packages with transport and stay5% (no ITC)SAC 998552, or 18% with credit
- Travel agent booking fee or commission18%SAC 998551
- Cab or taxi hire with driver, fuel included5% (no ITC)SAC 996601, or 18% with credit
- Ride hailing app rides5% (no ITC)App operator pays the tax
- AC bus, stage or contract carriage5% (no ITC)SAC 996412 or 996413
- Non AC busExemptStage or contract carriage
- Train tickets: AC classes and first class5%SAC 996411
- Train tickets: sleeper and second classExemptGeneral classes
- Metro and local trainsExemptUrban transport
- Air tickets5% or 18%See the air travel page
Quick facts
SAC headings
9964 passenger transport, 9966 vehicle hire, 9985 tour and travel supportTour operators
5% without credit or 18% with creditCab hire with fuel
5% without credit or 18% with creditExempt
Non AC bus, sleeper and second class rail, metroDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveRate before the reform
Cab hire with credit option was 12%
Tour and travels hsn code list
| Service | SAC | GST |
|---|---|---|
| Tour operator package | 998552 | 5% (no ITC) or 18% |
| Travel agent reservation service | 998551 | 18% |
| Rental of car or cab with driver | 996601 | 5% (no ITC) or 18% |
| Rental of bus with driver | 996601 | 5% (no ITC) or 18% |
| AC bus transport | 996412 | 5% (no ITC) |
| Non AC bus transport | 996412 | Exempt |
| Rail travel, AC or first class | 996411 | 5% |
| Rail travel, sleeper or second class | 996411 | Exempt |
| Metro, monorail | 996411 | Exempt |
| Air travel | 996421 or 996425 | 5% or 18% |
Gst on tour packages
A tour operator who arranges a package that includes accommodation and transport can charge 5% without taking credit on inputs (other than input tour operator services), or 18% with full credit. The 5% option suits operators whose costs carry little GST. The invoice must show the full package price. Hotel rooms booked separately are covered on the hotel rooms page.
Gst on cab services and vehicle rent
Renting a car, cab or bus with a driver where the cost of fuel is in the price is 996601. The operator can charge 5% without credit or 18% with credit; before the reform the credit option was 12%. Rides booked through an app are taxed at 5%, collected by the app operator. Renting a vehicle without a driver is leasing under 9973 at the rate of the vehicle.
Gst on train tickets and bus tickets
Rail travel in AC classes and first class carries 5%. Sleeper class, second class, general class and season tickets are exempt. Metro and local trains are exempt. Bus travel in AC stage or contract carriages is 5%; non AC buses are exempt. Air tickets are on the air travel page.
Tour operator's invoice
Tour operator bill to a family: 5 night Kerala package including hotel and transport, SAC 998552, package value Rs 80,000. GST at 5% without credit: CGST 2.5% Rs 2,000, SGST 2.5% Rs 2,000. Total Rs 84,000.
Travelling expenses hsn code in books
Businesses booking travel for staff record it under the SAC of each bill: air, rail, cab or hotel. Credit is available only where the service is used for business and not blocked; credit on rent a cab for staff is restricted except in specified cases. Event travel bundled with event services is covered on the event management page.
Travel and tour rates on this page are general information from the services notification as amended by 15/2025-Central Tax (Rate). Options with and without credit have conditions, so check the GST portal and ask a GST practitioner or chartered accountant before choosing a rate for your business.
Frequently asked questions
What is the hsn code for tour and travels?
Tour operator services are SAC 998552 and travel agent reservation services 998551.
How much GST applies to tour packages?
5% without input tax credit, or 18% with credit.
Do train tickets carry GST?
AC and first class tickets are 5%. Sleeper, second class and general tickets are exempt.
How are cab services taxed?
Cab hire with driver and fuel is 5% without credit or 18% with credit. App rides are 5%.
Is GST charged on bus tickets?
AC bus travel is 5%. Non AC bus travel is exempt.