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Difference between SAC 996412 & 996601

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(Querist)
09 May 2026 SAC No. 996412 - passenger Transport service
SAC No. 996601- Renting of motar vehicle
What is the difference. We confuse which service apply RCM & which is No RCM. How identify passanger transport service
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
10 May 2026 SAC 996412 is for point-to-point transportation; RCM does not apply.

SAC 996601 is for renting/hiring a vehicle; RCM applies if the provider is a non-body corporate (individual/firm) and the receiver is a body corporate, provided the 5% GST rate is opted for.
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