9967 SAC Code: Supporting services in transport

Description

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.

Notes

Nil only for GTA transport of agricultural produce, milk, salt, food grain, organic manure, registered newspapers, relief material and defence equipment. The Rs 1,500 per-carriage and Rs 750 per-consignee exemptions were withdrawn from 18 July 2022, so other GTA freight is 5% without ITC or 18% with ITC. Source: Notification 12/2017-Central Tax (Rate), S. No. 21 as amended by 04/2022.

Description

Service by way of access to a road or a bridge on payment of toll charges.

Notes

Toll paid by users for access to a road or bridge is exempt, keeping toll payments outside GST. From 1 Nov 2026 the grant by the Central or State Government, a Union Territory, local authority, Governmental Authority or Government Entity of the exclusive right of way or access, licence and authority to demand, collect and keep toll fee (as in toll-operate-transfer concessions) is also exempt. Source: Notification 12/2017-Central Tax (Rate), S. No. 23 and S. No. 42A, as inserted by Notification 07/2026-Central Tax (Rate).

Description

Service by way of access to a road or a bridge on payment of annuity

Notes

The exemption for road or bridge access paid by annuity was withdrawn from 1 January 2023; access on payment of toll is still Nil. Source: Notification 15/2022-Central Tax (Rate) omitting S. No. 23A of 12/2017-Central Tax (Rate).

Description

Services by way of loading, unloading, packing, storage or warehousing of rice.

Notes

Rice is treated as an essential commodity. Ancillary handling and warehousing services specifically for rice are exempt. That exemption is preserved in GST 2.0; if the same services are provided for other goods they usually follow the standard 18% slab.

Description

Other Supporting services in transport

Notes

All other miscellaneous transport support services (cargo handling not specifically exempt, terminal services, documentation, etc.) are standard rated at 18% with ITC. This is the residual bucket for 9967 and does not change under the new structure.

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 5% rate (usually paid by the recipient under reverse charge) allows no credit; a GTA may opt to charge 18% under forward charge with full credit. From 1 Nov 2026 the exemption for GTA services to unregistered recipients no longer covers goods supplied through an e-commerce operator. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(iii) as amended by 03/2022 and 15/2025; Notification 12/2017-Central Tax (Rate), S. No. 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 5% rate (usually paid by the recipient under reverse charge) allows no credit; a GTA may opt to charge 18% under forward charge with full credit. From 1 Nov 2026 the exemption for GTA services to unregistered recipients no longer covers goods supplied through an e-commerce operator. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(iii) as amended by 03/2022 and 15/2025; Notification 12/2017-Central Tax (Rate), S. No. 21A, as amended by Notification 07/2026-Central Tax (Rate).

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 warehousing of minor forest produce.

Notes

Warehousing of minor forest produce is treated on similar lines as warehousing of specified agricultural / primary produce and kept fully exempt to support forest-dependent and tribal livelihoods. There is no change to this exemption in the 22 Sep 2025 rationalisation. Since the service is exempt, GST is not charged and ITC on inputs used exclusively for such warehousing is not available.

Description

Container handling services

Notes

Supporting services in transport like container handling have been at 18% with ITC; the logistics rationalisation does not propose a different slab. They remain standard-rated at 18%.

Description

Customs House Agent services

Notes

Customs brokerage / CHA services continue to be taxed at 18% with ITC. These are not in the concessional 5% bucket nor in the 12%-to-18% movement list, so there is effectively no rate change across the cut-over date.

Description

Clearing and forwarding services

Notes

Clearing and forwarding services are standard-rated at 18% with ITC both before and after 22 Sep 2025. No separate rationalisation entry is issued for this SAC in the 56th Council outcomes.

Description

Other cargo and baggage handling services

Notes

Other cargo and baggage handling, grouped under supporting services in transport, also stays at 18% with ITC. The published rate lists and logistics-sector summaries do not show any slab change for this code.

Description

Refrigerated storage services

Notes

Refrigerated storage of ordinary goods is 18% with ITC. Storage or warehousing of cereals, pulses, fruits and vegetables is exempt, and from 1 Nov 2026 so is storage of seeds meant for sowing (including seedlings, tubers, bulbs, cuttings, grafts and other planting material). Storage of unprocessed agricultural produce is also exempt. Source: Notification 11/2017-Central Tax (Rate), S. No. 11; Notification 12/2017-Central Tax (Rate), S. No. 24B, as substituted by Notification 07/2026-Central Tax (Rate), and S. No. 54(e).

Description

Bulk liquid or gas storage services

Notes

Storage and warehousing under 99672 is treated as supporting services in transport. Classification annexure and rate notification link this group to the standard supporting services entry which is at 18% with ITC; the 56th Council changes do not specifically re-rate this code, so the rate continues unchanged for typical taxable cases.

Description

Other storage and warehousing services

Notes

Other storage and warehousing is 18% with ITC. Storage or warehousing of cereals, pulses, fruits and vegetables is exempt, and from 1 Nov 2026 so is storage of seeds meant for sowing (including seedlings, tubers, bulbs, cuttings, grafts and other planting material). Storage of unprocessed agricultural produce is also exempt; processed goods such as jaggery, tea or copra are taxable. Source: Notification 11/2017-Central Tax (Rate), S. No. 11; Notification 12/2017-Central Tax (Rate), S. No. 24B, as substituted by Notification 07/2026-Central Tax (Rate), and S. No. 54(e).

Description

Railway pushing or towing services

Notes

Classified under supporting services for railway transport in 99673. These fall under the generic supporting transport services entry, which is standard rated at 18% with ITC in Notification 11/2017 and not altered by the 56th Council rationalisation.

Description

Other supporting services for railway transport n.e.c

Notes

Residual supporting railway services under 99673. Typical GST treatment is 18% with ITC as supporting services in transport. The 56th Council measures focus on passenger and goods transport slabs, not these supporting codes, so the standard 18% continues.

Description

Bus station services

Notes

Bus station operations are classified as road transport supporting services. Pre and post rationalisation tables show this SAC under the 18% supporting services umbrella; any mention of 5% or 12% relates to special sports linked exemptions, not the normal commercial rate.

Description

Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.

Notes

Operation and maintenance of highways, roads, bridges and tunnels is 18% with ITC. From 1 Nov 2026 a registered toll-operate-transfer concessionaire pays GST on its O&M service to the concessioning authority on the O&M expenditure charged or debited to the escrow account, in the tax period of that charge or debit; the authority's grant of the toll-collection right to it is exempt from the same date. Source: Notification 11/2017-Central Tax (Rate), S. No. 11; Notification 10/2026-Central Tax (Rate); Notification 12/2017-Central Tax (Rate), S. No. 42A, as inserted by Notification 07/2026-Central Tax (Rate).

Description

Parking lot services

Notes

Storage and parking services for vehicles have consistently been at 18% with ITC in the supporting transport services schedule. While some compilations show a 5/12/18 structure due to shared notes for special FIFA exemptions, the operative general rate is 18% and is not explicitly restructured by the 56th Council.

Description

Towing services for commercial and private vehicles

Notes

Towing services fall under road transport supporting services. Standard rate 18% with ITC applies and remains unchanged; the multiple slab listing in some charts reflects special exemption notes but not a different general slab after GST 2.0.

Description

Other supporting services for road transport n.e.c

Notes

Residual road transport supporting services are covered by the general supporting services entry at 18% with ITC. There is no specific “from 12% to 18%” movement for this SAC in the 56th Council outputs, so the standard rate continues at 18%.

Description

Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc

Notes

Port and waterway operation services are part of water transport supporting services. Rate notification entries for supporting transport services set this at 18% with ITC, and the Council’s rationalisation focuses on freight and passenger slabs rather than these operation services, so there is effectively no change.

Description

Pilotage and berthing services

Notes

Pilotage and berthing are classic port supporting services, standard rated at 18% with ITC. They appear in supporting services lists at 18% and are not part of the rate rationalisation items in the logistics factsheets, so the slab remains 18%.

Description

Vessel salvage and refloating services

Notes

Salvage and refloating falls under other water transport supporting services. These are clubbed under supporting services in transport and taxed at 18% with ITC both before and after 22 September 2025. No separate rate change is notified for this code.

Description

Other supporting services for water transport n.e.c.

Notes

Residual water transport supporting services. Notifications and SAC charts show 18% with ITC as the typical rate. The 56th Council simplification does not carve out a new slab for these services, so the rate continues unchanged.

Description

Airport operation services (excl. cargo handling)s

Notes

Airport operation is grouped under air transport supporting services. It has been standard rated at 18% with ITC and remains at 18% since the rationalisation primarily targeted passenger and freight slabs rather than these operational services.

Description

Air traffic control services

Notes

Air traffic control is another supporting air transport service. SAC based rate tools show 18% and Notification 11/2017 entry for supporting transport services aligns with this; the 56th Council changes do not alter this code specifically.

Description

Other supporting services for air transport

Notes

Residual supporting air services also fall in the heading for supporting services in transport. These have been standard rated at 18% with ITC from the start and are not mentioned in the rate change annexures, so there is no change in slab.

Description

Supporting services for space transport

Notes

Space transport supporting services appear in the supporting transport schedules at 18% with ITC. No special concessional slab or 12% to 18% migration is notified for this code in the new GST 2.0 material, so the standard rate continues.

Description

Goods transport agency services for road transport

Notes

Before rationalisation, GTA services could be taxed at 5% without ITC (often under reverse charge) or 12% with ITC where the agency opted to pay tax forward; some references also mention 18% for certain configurations. The 56th Council’s removal of the 12% slab and updated freight guidance now give a dual structure: a concessional 5% without ITC and a standard 18% with full ITC for GTA that opts for the higher rate. From 1 Nov 2026 the exemption for GTA services to unregistered recipients no longer covers goods supplied through an e-commerce operator. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(iii); Notification 12/2017-Central Tax (Rate), S. No. 21A, as amended by Notification 07/2026-Central Tax (Rate).

Description

Goods transport agency services for other modes of transport

Notes

A goods transport agency is by definition a road transporter issuing a consignment note, so the GTA 5% option does not apply here; road GTA services are listed under 9965. Source: Notification 11/2017-Central Tax (Rate), S. No. 9(iii) and 11.

Description

Other goods transport services

Notes

Supporting transport services are taxed at 18%; the GTA 5% option applies only to road transport by a GTA under 9965. Source: Notification 11/2017-Central Tax (Rate), S. No. 11.

Description

Other supporting transport services n.e.c

Notes

Supporting transport services are taxed at 18%; the GTA 5% option applies only to road transport by a GTA under 9965. Source: Notification 11/2017-Central Tax (Rate), S. No. 11.