Services
GST rate on Business-class air ticket
Business and first-class air travel is taxed at 18% GST.
GST rate
18%
SAC code
996425
Intra-state split
9% CGST + 9% SGST
The GST rate on business-class air ticket in India is 18% under GST 2.0, classified under SAC code 996425. For an intra-state sale this is split as 9% CGST and 9% SGST; for an inter-state sale it is charged as a single 18% IGST.
This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.
Bill business-class air ticket with the right GST
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