Section Number	Service	Heading Number	Group Number	SAC Code	Service Detail	Service Description
Section 6	Distributive Trade Services, Accomodation, Food & Beverage Service, Transport Services, Gas & Electricity Distribution Services	9964	99641	996415	Local Transport And Sightseeing Transportation Services Of Passengers	Local Water Transport Services Of Passengers By Ferries, Cruises Etc

Code 996415 is used for the Local Water Transport Services Of Passengers By Ferries, Cruises Etc under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Local Transport And Sightseeing Transportation Services Of Passengers, Section 6 - Distributive Trade Services, Accomodation, Food & Beverage Service, Transport Services, Gas & Electricity Distribution Services. Heading number of this service is 9964 and the group number is 99641. These codes are mandatory mapping or classification of services that need to be used by a taxpayer.

SAC (Services Accounting Code) are used for the identification of the service.SAC indicates specific code tends to reduce the possibility of misinterpretation. SAC in respect of the supply of services while HSN code in respect of the supply of goods. There will be no need for entering the description of the goods or services while filing GST returns online.