SAC Codes for various transportation services under GST

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Tally Solutions, Nov-28-2019

1. 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 SAC Code and goods are classified under 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.

2. Which Transportation Services are Exempt under GST?

Services by way of transportation of goods are exempted:

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

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

3. 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 of goods n.e.c.

996519

18%

Water transport services of 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 aircrafts, freight aircrafts etc. with or without operator

996603

18%

Rental services of 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, light houses, 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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