SAC Codes for Transport & Logistics Services
Transport & logistics services — SAC codes with applicable GST rates for 2026.
PJ
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
These SAC groups cover transport and logistics services — passenger transport, goods transport (including by a Goods Transport Agency), rental of vehicles, supporting and cargo-handling services, and postal and courier services. Transporters, logistics firms and freight forwarders bill using these codes.
GST treatment in transport is nuanced. Goods Transport Agency (GTA) services often fall under reverse charge, where the recipient pays the tax, and the GTA can also opt for forward charge at a different rate. Passenger transport rates vary by mode and class. Because of these special rules, confirm both the SAC code and the applicable rate/RCM treatment in the table.
Look up your transport or logistics service below to apply the correct SAC code and GST rate.
SAC Codes & GST Rates
Rates are indicative — verify before you invoice. The rates below are compiled from publicly available GST rate schedules as on July 2026. GST rates and HSN/SAC classifications change through government notifications, and there is no single official consolidated HSN-wise rate list. Always confirm the current rate on the CBIC-GST portal or with a Chartered Accountant before issuing an invoice or filing a return.
| SAC Code | Description | GST Rate |
|---|---|---|
| 9964 | PASSENGERS TRANSPORT SERVICES | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996411 | LOCAL LAND TRANSPORT SERVICES OF PASSENGERS BY RAILWAYS, METRO, MONORAIL, BUS, TRAMWAY, AUTOS, THREE WHEELERS, SCOOTERS AND OTHER MOTOR VEHICLES | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996412 | TAXI SERVICES INCLUDING RADIO TAXI & OTHER SIMILAR SERVICES; | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996413 | NON-SCHEDULED LOCAL BUS AND COACH CHARTER SERVICES | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996414 | OTHER LAND TRANSPORTATION SERVICES OF PASSENGERS. | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996415 | LOCAL WATER TRANSPORT SERVICES OF PASSENGERS BY FERRIES, CRUISES ETC | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996416 | SIGHTSEEING TRANSPORTATION SERVICES BY RAIL, LAND, WATER & AIR | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996419 | OTHER LOCAL TRANSPORTATION SERVICES OF PASSENGERS N.E.C. | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996421 | LONG-DISTANCE TRANSPORT SERVICES OF PASSENGERS THROUGH RAIL NETWORK BY RAILWAYS, METRO ETC | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996422 | LONG-DISTANCE TRANSPORT SERVICES OF PASSENGERS THROUGH ROAD BY BUS, CAR, NON-SCHEDULED LONG DISTANCE BUS AND COACH SERVICES, STAGE CARRIAGE ETC | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996423 | TAXI SERVICES INCLUDING RADIO TAXI & OTHER SIMILAR SERVICES | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996424 | COASTAL AND TRANSOCEANIC (OVERSEAS) WATER TRANSPORT SERVICES OF PASSENGERS BY FERRIES, CRUISE SHIPS ETC | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996425 | DOMESTIC/INTERNATIONAL SCHEDULED AIR TRANSPORT SERVICES OF PASSENGERS | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996426 | DOMESTIC/INTERNATIONAL NON-SCHEDULED AIR TRANSPORT SERVICES OF PASSENGERS | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996427 | SPACE TRANSPORT SERVICES OF PASSENGERS | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 996429 | OTHER LONG-DISTANCE TRANSPORTATION SERVICES OF PASSENGERS N.E.C. | Note: Passenger transport via radio taxi/AC carriage (5% w/o ITC) | 5% |
| 9965 | GOODS TRANSPORT SERVICES | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 996511 | 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. | Note: Goods Transport Agency... | 5% |
| 996512 | RAILWAY TRANSPORT SERVICES OF GOODS INCLUDING LETTERS, PARCELS, LIVE ANIMALS, HOUSEHOLD & OFFICE FURNITURE, INTERMODAL CONTAINERS, BULK CARGO ETC | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 996513 | TRANSPORT SERVICES OF PETROLEUM & NATURAL GAS, WATER, SEWERAGE AND OTHER GOODS VIA PIPELINE | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 996519 | OTHER LAND TRANSPORT SERVICES OF GOODS N.E.C. | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 996521 | COASTAL AND TRANSOCEANIC (OVERSEAS) WATER TRANSPORT SERVICES OF GOODS BY REFRIGERATOR VESSELS, TANKERS, BULK CARGO VESSELS, CONTAINER SHIPS ETC | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 996522 | INLAND WATER TRANSPORT SERVICES OF GOODS BY REFRIGERATOR VESSELS, TANKERS AND OTHER VESSELS. | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 996531 | AIR TRANSPORT SERVICES OF LETTERS & PARCELS AND OTHER GOODS | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 996532 | SPACE TRANSPORT SERVICES OF FREIGHT | Note: Goods Transport Agency (5% w/o ITC or 12% w/ ITC) | 5% |
| 9966 | RENTAL SERVICES OF OTHER TRANSPORT VEHICLES WITH OR WITHOUT OPERATORS | Nil Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken Provided that credit of input tax... | 18% |
| 996601 | RENTAL SERVICES OF ROAD VEHICLES INCLUDING BUSES, COACHES, CARS, TRUCKS AND OTHER MOTOR VEHICLES, WITH OR WITHOUT OPERATOR | Nil Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers)... | 18% |
| 996602 | RENTAL SERVICES OF WATER VESSELS INCLUDING PASSENGER VESSELS, FREIGHT VESSELS ETC WITH OR WITHOUT OPERATOR | Nil Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been... | 18% |
| 996603 | RENTAL SERVICES OF AIRCRAFT INCLUDING PASSENGER AIRCRAFTS, FREIGHT AIRCRAFTS ETC WITH OR WITHOUT OPERATOR | Nil Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been... | 18% |
| 996609 | RENTAL SERVICES OF OTHER TRANSPORT VEHICLES N.E.C. WITH OR WITHOUT OPERATOR | Nil Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken Provided that credit of... | 18% |
| 9967 | SUPPORTING SERVICES IN TRANSPORT | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit... | 18% |
| 996711 | CONTAINER HANDLING SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of... | 18% |
| 996712 | CUSTOMS HOUSE AGENT SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of... | 18% |
| 996713 | CLEARING AND FORWARDING SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit... | 18% |
| 996719 | OTHER CARGO AND BAGGAGE HANDLING SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided... | 18% |
| 996721 | REFRIGERATED STORAGE SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of... | 18% |
| 996722 | BULK LIQUID OR GAS STORAGE SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that... | 18% |
| 996729 | OTHER STORAGE AND WAREHOUSING SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that... | 18% |
| 996731 | RAILWAY PUSHING OR TOWING SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that... | 18% |
| 996739 | OTHER SUPPORTING SERVICES FOR RAILWAY TRANSPORT N.E.C. | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.... | 18% |
| 996741 | BUS STATION SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax... | 18% |
| 996742 | OPERATION SERVICES OF NATIONAL HIGHWAYS, STATE HIGHWAYS, EXPRESSWAYS, ROADS & STREETS; BRIDGES AND TUNNEL OPERATION SERVICES. | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be... | 18% |
| 996743 | PARKING LOT SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax... | 18% |
| 996744 | TOWING SERVICES FOR COMMERCIAL AND PRIVATE VEHICLES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.... | 18% |
| 996749 | OTHER SUPPORTING SERVICES FOR ROAD TRANSPORT N.E.C. | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.... | 18% |
| 996751 | PORT AND WATERWAY OPERATION SERVICES (EXCL. CARGO HANDLING) SUCH AS OPERATION SERVICES OF PORTS, DOCKS, LIGHT HOUSES, LIGHT SHIPS ETC | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall,... | 18% |
| 996752 | PILOTAGE AND BERTHING SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of... | 18% |
| 996753 | VESSEL SALVAGE AND REFLOATING SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that... | 18% |
| 996759 | OTHER SUPPORTING SERVICES FOR WATER TRANSPORT N.E.C. | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.... | 18% |
| 996761 | AIRPORT OPERATION SERVICES (EXCL. CARGO HANDLING) | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.... | 18% |
| 996762 | AIR TRAFFIC CONTROL SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of... | 18% |
| 996763 | OTHER SUPPORTING SERVICES FOR AIR TRANSPORT | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided... | 18% |
| 996764 | SUPPORTING SERVICES FOR SPACE TRANSPORT | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that... | 18% |
| 996791 | GOODS TRANSPORT AGENCY SERVICES FOR ROAD TRANSPORT | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.... | 18% |
| 996792 | GOODS TRANSPORT AGENCY SERVICES FOR OTHER MODES OF TRANSPORT | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied... | 18% |
| 996793 | OTHER GOODS TRANSPORT SERVICES | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of... | 18% |
| 996799 | OTHER SUPPORTING TRANSPORT SERVICES N.E.C | Nil Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided... | 18% |
| 9968 | POSTAL AND COURIER SERVICES | 18% |
| 996811 | POSTAL SERVICES INCLUDING POST OFFICE COUNTER SERVICES, MAIL BOX RENTAL SERVICES. | 18% |
| 996812 | COURIER SERVICES | 18% |
| 996813 | LOCAL DELIVERY SERVICES | 18% |
| 996819 | OTHER DELIVERY SERVICES N.E.C | 18% |
Showing 62 SAC codes for this category.
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Create an invoice free → Search all HSN/SAC codes →Frequently Asked Questions
What is the SAC code for goods transport?
Goods transport services, including by road through a GTA, fall under heading 9965. The exact 6-digit SAC and rate depend on the mode of transport — see the table.
Is GST on transport under reverse charge?
Services of a Goods Transport Agency commonly fall under reverse charge, meaning the recipient pays the GST rather than the transporter. A GTA may alternatively opt for forward charge at a specified rate.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.