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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.
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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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% |
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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