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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% |