Transport Under SAC Code 996519

Other land transport services of goods cover goods movement by special vehicles or mixed methods that do not fall neatly under standard road or rail categories. Logistics providers may use dedicated equipment, special corridors or combined road rail models to deliver cargo. Under GST, these other land transport services for goods are classified under SAC 996519. This SAC code and its GST rate decide how GST is charged on such specialised freight.

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996519 SAC Code GST Rate

Review old and new GST rates for Transport under 996519 SAC Code.

Other land transport services under SAC 996519 are treated as goods transport services that do not fit standard road or rail categories. Earlier, some specialised logistics models faced doubt on which rate or classification to follow.

After the September 2025 rationalisation, taxable goods transport services under these codes broadly follow the 5 percent slab without input tax credit for standard freight models and 18 percent with input tax credit for certain structured or input intensive arrangements. The exact rate, exemptions and reverse charge conditions depend on the mode, route and latest GST notifications.

The table below explains the current GST rate applicable to SAC code 996519 for typical goods transport services.

SAC Code

996519

Description

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

New Rate

18% with ITC

Old Rate

18% with ITC

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).

When issuing freight invoices under this SAC code, service providers should clearly show the freight value, the GST rate and amount and whether GST is payable by them or by the recipient under reverse charge. The same SAC code and rate pattern should be followed in GSTR 1 and GSTR 3B so that consignors and consignees can account for input tax credit correctly where allowed.

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Explore More SAC Codes Under 9965

Practical Classification Guidance

Transporters and logistics companies should select the SAC code that most closely matches the mode and pattern of their goods transport service. Using the correct SAC, understanding when 5 percent without input tax credit or 18 percent with input tax credit applies, and applying reverse charge rules wherever needed helps avoid disputes and keeps the GST input tax credit trail clean.

Conclusion

Other land transport services under SAC 996519 cover specialised land based movement of goods that does not fit standard templates. Taxable services now broadly fall in the 5 percent slab without input tax credit for basic freight and 18 percent with input tax credit for certain structured logistics models. Service providers should classify their operations carefully, apply the right GST rate on invoices and keep the same treatment in GST returns. For complex multimodal or value added logistics, it is wise to review the latest GST guidance and seek expert advice.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996519 and GST compliance.

What is SAC code 996519 in GST?

SAC 996519 is a residual code for other land transport services of goods not covered in earlier specific entries. It includes specialised freight services by road or rail where the movement does not strictly match the definitions of standard truck or rail goods transportation codes.

Does SAC 996519 cover other land transport services of goods for businesses?

Yes. If you provide goods transport by special vehicles or under unique arrangements that are still land based but do not fall clearly under main codes, you may use SAC 996519. It is often used for niche or mixed mode land freight solutions serving business customers.

What GST rate applies to transport services under SAC 996519?

These services generally attract the standard rate applicable to taxable goods transport support, often 18%, unless a specific exemption or concessional entry applies. Since this is a residual code, operators must carefully check if their service enjoys any special treatment or falls under reverse charge provisions.

Should logistics and freight forwarding companies use SAC 996519?

They can use SAC 996519 when providing special land transport services that are not pure GTA or standard trucking, such as certain contract logistics movements on private tracks or specialised vehicles. However, many logistics providers more often use other SAC codes for forwarding or support activities.

Is ITC available on GST paid for SAC 996519 services?

Yes. When a registered business pays GST on 996519 services used for its taxable operations, ITC is normally available, subject to standard rules. Proper invoices, payment of tax and proof that the service supports taxable business activities are essential for availing and keeping such credits.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.