9965 SAC Code: Goods transport services

Description

Services by way of transportation of goods – (a) by road except the services ofÑ (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. 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.

Notes

Covers own account truckers and normal road carriers who do not issue a consignment note, and transport by inland waterways. This has been fully exempt from GST and continues as such. Only GTA and courier services are excluded from this exemption.

Description

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.

Notes

GTA services to an unregistered person are exempt, except where the recipient is a factory, society, co-operative society, body corporate, partnership firm or association of persons, or a registered casual taxable person. From 1 Nov 2026 the exemption does not apply where the goods carried were supplied through an e-commerce operator; that freight is taxed at the GTA rate (5% without ITC, or 18% with ITC if the GTA opts). Source: Notification 12/2017-Central Tax (Rate), S. No. 21A, as amended by Notification 07/2026-Central Tax (Rate); Notification 11/2017-Central Tax (Rate), S. No. 9(iii).

Description

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

Notes

Import freight by air up to the Indian customs station has been kept under a special exemption window through specific notifications. That treatment is continued; for your SAC table it is correct to show 0% with the time bound nature of the exemption explained in the content, not in the rate cell.

Description

Services by way of transportation by rail or a vessel from one place in India to another of the following goods: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) agricultural produce; (e) milk, salt and food grain including flours, pulses and rice; and (f) organic manure.

Notes

Exempt for the listed goods carried by rail or vessel within India. Railway equipment and materials were removed from the list on 18 July 2022, and their freight is now taxed (5% by rail or vessel). Source: Notification 12/2017-Central Tax (Rate), S. No. 20 as amended by 4/2022; Notification 11/2017-Central Tax (Rate), S. No. 9(i),(ii).

Description

Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) milk, salt and food grain including flour, pulses and rice; (c) organic manure; (d) newspaper or magazines registered with the Registrar of Newspapers; (e) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (f) 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.

Notes

Exempt only for the listed goods; the exemptions for freight up to Rs 1,500 per carriage or Rs 750 per consignee were withdrawn on 18 July 2022. Other GTA freight is 5% without ITC or, if the GTA opts, 18% with ITC. Source: Notification 12/2017-Central Tax (Rate), S. No. 21 as amended by 4/2022; Notification 11/2017-Central Tax (Rate), S. No. 9(iii) as amended by 15/2025.

Description

Transport of goods in a vessel

Notes

Taxed at 5%; credit is allowed on ships, vessels and input services, but not on other goods used to provide the service. Transport of the listed exempt goods by vessel, such as food grains and agricultural produce, is Nil under a separate entry. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(ii); Notification 12/2017-Central Tax (Rate), S. No. 20.

Description

Transport of goods in containers by rail by any person other than Indian Railways.

Notes

Transport of goods in containers by rail by a person other than Indian Railways: 5% if input tax credit on goods and services used in supply is not taken, or 18% with ITC. Notification 15/2025, S. No. 9(iv).

Description

Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called

Notes

The GTA charges 5% without ITC (paid by the recipient under reverse charge where applicable), or may opt by annual declaration to charge 18% with full ITC under forward charge; 18% replaced 12% from 22 September 2025. Transport of listed goods such as agricultural produce, milk and food grains is exempt. From 1 Nov 2026 the exemption for GTA services to unregistered recipients excludes goods supplied through an e-commerce operator, and the GTA definition no longer excludes e-commerce operators. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(iii), as amended by Notification 06/2026-Central Tax (Rate); Notification 12/2017-Central Tax (Rate), S. No. 21 and 21A, as amended by Notification 07/2026-Central Tax (Rate).

Description

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

Notes

The GTA charges 5% without ITC (paid by the recipient under reverse charge where applicable), or may opt by annual declaration to charge 18% with full ITC under forward charge; 18% replaced 12% from 22 September 2025. Transport of listed goods such as agricultural produce, milk and food grains is exempt. From 1 Nov 2026 the exemption for GTA services to unregistered recipients excludes goods supplied through an e-commerce operator, and the GTA definition no longer excludes e-commerce operators. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(iii), as amended by Notification 06/2026-Central Tax (Rate); Notification 12/2017-Central Tax (Rate), S. No. 21 and 21A, as amended by Notification 07/2026-Central Tax (Rate).

Description

(vi) Multimodal transportation of goods. Explanation.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.

Notes

Domestic multimodal goods transport with no air leg: 5%, with credit only for procured goods-transport services and capped at the tax on those input services at 5% total GST. If any leg is by air: 18%. Notification 15/2025, S. No. 9(vi).

Description

Other Goods transport services

Notes

Any goods transport service that does not fall under the specific exempt, concessional or special entries above is treated as a standard rated service at 18% with ITC. There is no change to this residual treatment in GST 2.0.

Description

Transportation of natural gas through pipeline

Notes

Pipeline transport has a concessional 5% route subject to no input tax credit and an 18% route with ITC. Confirm the exact contract and service classification before choosing the rate.

Description

Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]substituted on 26/01/2018 through pipeline

Notes

Pipeline transport has a concessional 5% route subject to no input tax credit and an 18% route with ITC. Confirm the exact contract and service classification before choosing the rate.

Description

Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018).

Notes

The notification text you have records a time bound exemption up to 30 Sep 2019. After that date, export air freight falls back to the normal services rate, i.e. 18% with ITC. GST 2.0 does not introduce a new concessional slab here; your notes can mention the past exemption period separately from the current rate.

Description

Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018).

Notes

The exemption for export ocean freight ended on 30 September 2022, so it is now taxed like other vessel freight at 5%, with credit only on ships, vessels and input services. Whether GST is charged depends on the place of supply, as it may qualify as a zero-rated export. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(ii); Notification 12/2017-Central Tax (Rate), S. No. 19B as extended by 7/2021.

Description

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.(other than GTA)

Notes

Road transport of goods by anyone other than a goods transport agency or a courier agency is exempt. Delivery services other than postal and courier are rated under heading 9968: from 1 Nov 2026 delivery through an e-commerce operator by a person not liable to register (the operator pays), and delivery of goods sold through an e-commerce operator, is 5% without ITC; other delivery is 18% with ITC. The 22 September 2025 wording excluding e-commerce local delivery from this exemption is dropped from 1 Nov 2026. Source: Notification 12/2017-Central Tax (Rate), S. No. 18, as amended by Notification 07/2026-Central Tax (Rate); Notification 11/2017-Central Tax (Rate), S. No. 12, as amended by Notification 06/2026-Central Tax (Rate).

Description

Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc

Notes

Rail freight is 5%, with credit on goods not usable to pay this tax. Container rail by operators other than Indian Railways is 5% without ITC or, by option, 18% with ITC (12% before 22 September 2025), and listed goods such as agricultural produce and food grains are exempt. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(i),(iv) as amended by 15/2025; Notification 12/2017-Central Tax (Rate), S. No. 20.

Description

Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

Notes

Transport of natural gas, crude oil, petrol, diesel and aviation turbine fuel by pipeline is 5% without ITC or, by option, 18% with full ITC (12% before 22 September 2025). Other goods by pipeline, such as water, are 18% with ITC. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(v) as amended by 1/2018 and 15/2025.

Description

Other land transport services of goods n.e.c.

Notes

Goods transport not covered by a specific entry is 18% with ITC. Road transport by anyone other than a goods transport agency or courier is exempt. Delivery services other than postal and courier fall under heading 9968: from 1 Nov 2026 delivery through an e-commerce operator by a person not liable to register, or of goods sold through an e-commerce operator, is 5% without ITC (18% before); other delivery is 18%. GTA, rail, vessel and pipeline freight have their own rates. Source: Notification 11/2017-Central Tax (Rate), S. No. 9 and 12, as amended by Notification 06/2026-Central Tax (Rate); Notification 12/2017-Central Tax (Rate), S. No. 18, as amended by Notification 07/2026-Central Tax (Rate).

Description

Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc

Notes

Credit is allowed on input services and on ships or vessels, but not on other goods. Transport by vessel within India of relief material, defence equipment, registered newspapers, agricultural produce, milk, salt, food grain or organic manure is Nil. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(ii); Notification 12/2017-Central Tax (Rate), S. No. 20.

Description

Inland water transport services of goods by refrigerator vessels, tankers and other vessels.

Notes

Transport of goods by inland waterways is exempt. Source: Notification 12/2017-Central Tax (Rate), S. No. 18(b).

Description

Air transport services of letters & parcels and other goods

Notes

Air freight is taxed at 18%; freight for bringing goods by air from outside India up to the customs station in India is Nil. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(vii); Notification 12/2017-Central Tax (Rate), S. No. 19.

Description

Space transport services of freight

Notes

Space transport of freight is taxed at 18%; satellite launch services supplied by an Indian launch provider are exempt. Source: Notification 12/2017-Central Tax (Rate), S. No. 19C as substituted by 07/2023.