SAC Codes for various transportation services under GST

Tally Solutions |Updated on: October 20, 2023

Introduction of SAC Code
Which Transportation Services are Exempt under GST?
SAC Codes with GST Rates

SAC Code: General Introduction

All goods and services transacted in India under GST are classified under the HSN code system or SAC Code system. Where services are classified under the SAC Code and goods are classified under the HSN Code.

Services Accounting Code also called as SAC Code is a classification system for services developed by the Service Tax Department of India. Using GST SAC code, the GST rates for services are fixed in five slabs namely 0%, 5%, 12%, 18% and 28%.

Note: If a service is not exempted from GST or if the GST rates are not provided, then the default GST rate for services of 18% would be applicable.

We have discussed here the GST SAC code list for Transportation Services under changed indirect tax law system of GST India.

Which Transportation Services are Exempt under GST?

Services by way of transportation of goods are exempted:

by road except for the services of:
- a goods transportation agency;
- a courier agency
by inland waterways.

Only the service of transportation of goods by road continues to be exempt even under the GST regime. But GST is well applicable to a goods transport agency, GTA.

SAC Codes with GST Rates: For Goods Transport Services

SAC Service Description	SAC Code	GST Rate
Chapter: Goods Transport Services
Land transport services of Goods
Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc. by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.	996511	0%
Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc.	996512	0%
Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline	996513	18%
Other land transport services for goods n.e.c.	996519	18%
Water transport services for goods
Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc.	996521	18%
Inland water transport services of goods by refrigerator vessels, tankers and other vessels.	996522	0%
Air and space transport services of goods
Air transport services of letters & parcels and other goods	996531	18%
Space transport services of freight	996532	18%
Chapter: Rental services of transport vehicles with or without operators
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator	996601	18%
Rental services of water vessels including passenger vessels, freight vessels etc. with or without operator	996602	18%
Rental services of aircraft including passenger aircraft, freight aircraft etc. with or without operator	996603	18%
Rental services for other transport vehicles n.e.c. with or without operator	996609	18%
Chapter: Supporting Services in Transport :
Cargo handling services
Container handling services	996711	18%
Customs House Agent service	996712	18%
Clearing and forwarding service	996713	18%
Other cargo and baggage handling services	996719	18%
Storage and warehousing services
Refrigerated storage services	996721	18%
Bulk liquid or gas storage services	996722	18%
Other storage and warehousing service	996729	18%
Supporting services for railway transport
Railway pushing or towing services	996731	18%
Other supporting services for railway transport n.e.c.	996739	18%
Supporting services for road transport
Bus station service	996741	18%
Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services	996742	18%
Parking lot service	996743	18%
Towing services for commercial and private vehicles	996744	18%
Other supporting services for road transport n.e.c.	996749	18%
Supporting services for water transport (coastal, transoceanic and inland waterways)
Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc.	996751	18%
Pilotage and berthing services	996752	18%
Vessel salvage and refloating service	996753	18%
Other supporting services for water transport n.e.c.	996759	18%
Supporting services for air or space transport
Airport operation services (excl. cargo handling	996761	18%
Air traffic control service	996762	18%
Other supporting services for air transport	996763	18%
Supporting services for space transport	996764	18%
Other supporting transport services
Goods transport agency services for road transport	996791	5%
Air traffic control service	996792	5%
Other goods transport service	996793	5%
Other supporting transport services n.e.c.	996799	18%

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