Packing and Forwarding HSN Code: Classification for Logistics and Packing Services
Packing and forwarding services play a key role in logistics, exports and domestic distribution. They include packing goods for safe transport and coordinating their movement through different transport modes. Under GST, these are classified as support services in transport or as services incidental to manufacturing.
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Packing And Forwarding SAC Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
4 Digit SAC Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 9967 | Other Supporting services in transport | 18% |
| 9985 | Other support services | 18% |
| 9986 | Support services to mining, electricity, gas and water distribution | 18% |
| 9988 | Other Manufacturing services on physical inputs (goods) owned by others, | 18% |
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6 Digit SAC Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 996713 | Clearing and forwarding services | 18% |
| 998541 | Parcel packing and gift wrapping | 18% |
| 998542 | Coin and currency packing services | 18% |
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* GST rates may vary based on the latest GST notifications.
What Is the HSN Code for Packing and Forwarding Services
Where a business provides freight booking, documentation, cargo consolidation and coordination, it usually falls under other supporting transport services. If the main activity is packing products for clients, the service is generally classified as incidental to manufacturing or packing services, depending on contract terms.
How Packing and Forwarding Services Are Classified under HSN
Pure packing that changes pack size or presentation is often treated as contract packing or job work. Combined activities like packing plus forwarding are classified by identifying the principal supply in the bundle. For most logistics providers, forwarding and cargo arrangement remain the main service for HSN purposes.
GST Impact on Packing and Forwarding Services
Packing and forwarding services attract GST at standard service rates. Recipients can usually claim input tax credit when services relate to taxable outward supplies or exports. Clear billing with correct HSN code and detailed description helps customers avail ITC and prevents disputes during GST audits.
