SAC Codes for various transportation services under GST | Tally Solutions

SAC Codes for various transportation services under gst


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:

  • I. by road except the services of:
  • (a) a goods transportation agency;

    (b) a courier agency

  • II. 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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