SAC code directory
SAC Code 9967: Supporting services in transport
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 996711 | Container handling services |
| 996712 | Customs House Agent services |
| 996713 | Clearing and forwarding services |
| 996719 | Other cargo and baggage handling services |
| 996721 | Refrigerated storage services |
| 996722 | Bulk liquid or gas storage services |
| 996729 | Other storage and warehousing services |
| 996731 | Railway pushing or towing services |
| 996739 | Other supporting services for railway transport n.e.c. |
| 996741 | Bus station services |
| 996742 | Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. |
| 996743 | Parking lot services |
| 996744 | Towing services for commercial and private vehicles |
| 996749 | Other supporting services for road transport n.e.c. |
| 996751 | Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc |
| 996752 | Pilotage and berthing services |
| 996753 | Vessel salvage and refloating services |
| 996759 | Other supporting services for water transport n.e.c. |
| 996761 | Airport operation services (excl. cargo handling) |
| 996762 | Air traffic control services |
| 996763 | Other supporting services for air transport |
| 996764 | Supporting services for space transport |
| 996791 | Goods transport agency services for road transport |
| 996792 | Goods transport agency services for other modes of transport |
| 996793 | Other goods transport services |
| 996799 | Other supporting transport services n.e.c |
GST rate guide for these services
Supporting services in transport, such as cargo handling, warehousing and freight forwarding, are generally taxed at 18%. Storage of agricultural produce is exempt.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.