SAC Code-9967

GST SAC Code 9967 is for “Supporting Services for Transportation”. This code covers a diverse range of services that play a crucial role in supporting transportation activities. It includes cargo handling, packing/unpacking, storage/warehousing, freight forwarding, and other related support services. These services are vital for ensuring seamless and efficient movement of goods and passengers within the transportation industry. SAC Code 9967 contributes to the overall functioning and success of transportation operations.

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    Scope of SAC Code 9967

    This code encompasses a diverse range of services crucial to supporting transportation activities. It includes cargo handling, packing/unpacking, storage/warehousing, freight forwarding, and other related support services. These services play a vital role in ensuring the efficient movement of goods and passengers within the transportation industry. Additionally, specific SAC codes exist for transportation of goods by road (9965), air/rail/vessel (9963/9964), and other supporting services (9967).

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    Categorisation of SAC Code 9967

    SAC Code 9967 under GST can be classified in the following ways:

    SAC Code Description Rates(%)
    9967 Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil
    9967 Service by way of access to a road or a bridge on payment of toll charges. Nil
    9967 Service by way of access to a road or a bridge on payment of annuity Nil
    9967 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil
    9967 Other Supporting services in transport 18%
    9967 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called 5%- NO ITC
    9967 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called 12%
    9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil
    9967 Services by way of warehousing of minor forest produce. Nil
    996711 Container handling services 18%
    996712 Customs House Agent services 18%
    996713 Clearing and forwarding services 18%
    996719 Other cargo and baggage handling services 18%
    996721 Refrigerated storage services 18%
    996722 Bulk liquid or gas storage services 18%
    996729 Other storage and warehousing services 18%
    996731 Railway pushing or towing services 18%
    996739 Other supporting services for railway transport n.e.c 18%
    996741 Bus station services 18%
    996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. 18%
    996743 Parking lot services 18%
    996744 Towing services for commercial and private vehicles 18%
    996749 Other supporting services for road transport n.e.c 18%
    996751 Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc 18%
    996752 Pilotage and berthing services 18%
    996753 Vessel salvage and refloating services 18%
    996759 Other supporting services for water transport n.e.c. 18%
    996761 Airport operation services (excl. cargo handling)s 18%
    996762 Air traffic control services 18%
    996763 Other supporting services for air transport 18%
    996764 Supporting services for space transport 18%
    996791 Goods transport agency services for road transport 5% – No ITC or 12 % with ITC
    996792 Goods transport agency services for other modes of transport 5% – No ITC or 12 % with ITC
    996793 Other goods transport services 5%
    996799 Other supporting transport services n.e.c 18%

    Important Disclaimer

    The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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