SAC / HSN Codes with GST Rates: For Goods Transport Services

SAC Codes with GST Rates: For Goods Transport Services

SAC Service DescriptionSAC CodeGST 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.9965110%
Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc.9965120%
Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline99651318%
Other land transport services for goods n.e.c.99651918%
Water transport services for goods
Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc.99652118%
Inland water transport services of goods by refrigerator vessels, tankers and other vessels.9965220%
Air and space transport services of goods
Air transport services of letters & parcels and other goods99653118%
Space transport services of freight99653218%
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 operator99660118%
Rental services of water vessels including passenger vessels, freight vessels etc. with or without operator99660218%
Rental services of aircraft including passenger aircraft, freight aircraft etc. with or without operator99660318%
Rental services for other transport vehicles n.e.c. with or without operator99660918%
Chapter: Supporting Services in Transport :
Cargo handling services
Container handling services99671118%
Customs House Agent service99671218%
Clearing and forwarding service99671318%
Other cargo and baggage handling services99671918%
Storage and warehousing services
Refrigerated storage services99672118%
Bulk liquid or gas storage services99672218%
Other storage and warehousing service99672918%
Supporting services for railway transport
Railway pushing or towing services99673118%
Other supporting services for railway transport n.e.c.99673918%
Supporting services for road transport
Bus station service99674118%
Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services99674218%
Parking lot service99674318%
Towing services for commercial and private vehicles99674418%
Other supporting services for road transport n.e.c.99674918%
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.99675118%
Pilotage and berthing services99675218%
Vessel salvage and refloating service99675318%
Other supporting services for water transport n.e.c.99675918%
Supporting services for air or space transport
Airport operation services (excl. cargo handling99676118%
Air traffic control service99676218%
Other supporting services for air transport99676318%
Supporting services for space transport99676418%
Other supporting transport services
Goods transport agency services for road transport9967915%
Air traffic control service9967925%
Other goods transport service9967935%
Other supporting transport services n.e.c.99679918%
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