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HSN Codes and GST Rates of HSN 99642

Long-distance transport services of passengers

HSN Code Description of Service GST Rate

9964

Passenger transport services

99642

Long-distance transport services of passengers

996421

Long-distance transport services of passengers through Rail network by Railways, Metro etc

This service code includes passenger transportation services provided through rail network by railways, Metro etc between non-contiguous cities/towns, regardless of the distance covered and the class used, with service being available to all users; transport of accompanying vehicles, luggage, animals and other items

996422

Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc

This service code includes

i. passenger transportation services between non-contiguous cities/towns over predetermined routes on a predetermined schedule by motor bus, tramway, trolley bus and similar transport vehicles, with service being available to all users or specific segment of users;

ii. scheduled/non-scheduled interurban shuttle services, e.g., airport shuttles;

iii. transportation services of passengers between urban and suburban areas or over long distances by chauffeur-driven hired bus and motor coaches, generally rendered on a time and distance basis and frequently involving transportation to more than one destination;

iv. transport of accompanying luggage, animals and other items that may be carried along with passengers.

This service code does not include:

- renting of buses and coaches with operator, except chartering, cf. 996601

996423

Taxi services including radio taxi & other similar services

This service code includes passenger transportation services by motorized taxi between non-contiguous cities/towns or over long distances.

996424

Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc

This service code includes

i. coastal and transoceanic passenger transportation by ferries, including hydrofoils and hovercraft, on a scheduled or non-scheduled basis;

ii. transport of accompanying luggage, animals and other items that may be carried;

iii. services provided by sea cruises that include transportation, accommodation, food services, recreational and other entertainment services in an all-inclusive fare; coastal and transoceanic water transportation of passengers on scheduled or non-scheduled basis, by other water transport vehicles, regardless of the class of service;

iv. transportation of passengers from port to port, including on freight ships;

996425

Domestic/International Scheduled Air transport services of passengers

This service code includes passenger transportation services by air on predetermined domestic/international routes and on pre-determined schedules, in aircraft of any type, including helicopters; transport of accompanying passenger baggage and other items that may be carried.

996426

Domestic/international non-scheduled air transport services of Passengers

This service code includes passenger transportation services by air on domestic/international routes, on a non-scheduled basis, supplied in aircraft of any type, including helicopters; transport of accompanying passenger baggage and other items that may be carried.

This service code does not include:

- sightseeing passenger air transport services, cf. 996416

- rental services of passenger aircraft with crew, cf. 996603

996427

Space transport services of passengers

This service code includes transportation of passengers to, from and in outer space by any means.

996427

Other long-distance transportation services of passengers n.e.c


15
May
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M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).