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

This is the same GTA exemption we mapped earlier under 9965. When the notified goods / value conditions are met, GTA services are fully exempt. That exemption is unchanged under GST 2.0 and should be treated as 0% in your SAC sheet.

Description

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

Notes

User fees paid as toll for access to a road or bridge are exempt. This keeps toll payments outside GST and avoids cascading in road infrastructure projects. The exemption continues in the new rate structure.

Description

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

Notes

This is the corresponding annuity based entry. Payments structured as annuity for access to a road or bridge under notified arrangements are also exempt, in parity with toll based access. For your table you can show 0% and explain the policy linkage in the notes.

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

Generic GTA services in relation to carriage of goods by road (including used household goods) are usually provided under the concessional 5% without ITC scheme. An optional higher rate with full ITC has moved from 12% to 18% in GST 2.0, but the primary working slab for this description stays at 5% without ITC.

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

Same SAC and wording as the previous row in your dataset. The applicable rate and ITC conditions are identical, so in your master Excel you can merge these into a single row to avoid duplication.

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

When the recipient is an unregistered person who is not one of the listed categories (factory, society, company, firm, etc.), GTA services are exempt. This is a targeted exemption for smaller, non business recipients and is retained in the new slab framework.

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

For non-agricultural goods, refrigerated storage is treated as storage and warehousing and generally taxed at 18% with ITC. Storage of agricultural produce continues to enjoy exemption / 0% under the existing exemption notification, which remains intact after 22 Sep 2025. So the standard taxable case stays at 18% with ITC; agri-produce storage remains exempt.

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

Same group as 996722. Recent SAC rate charts show 18% for other storage and warehousing, with separate exemptions only for clearly defined agricultural or sports linked services. No specific 56th Council change is notified for this code, so 18% with ITC remains the standard.

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 services of highways and similar infrastructure are part of road transport supporting services. For generic toll, operation and maintenance contracts, 18% with ITC is the standard rate; the 56th Council did not list a specific change for this SAC, so the typical rate stays 18%.

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.

Description

Goods transport agency services for other modes of transport

Notes

Same logic as 996791 but for other modes (rail, water, pipeline, etc). Historically these freight services followed the 5% without ITC or 12% with ITC pattern. With the 12% slab scrapped, the higher credit-eligible option is now 18% with ITC, while the concessional 5% without ITC continues where notified.

Description

Other goods transport services

Notes

This residual goods transport code covers services not classified as GTA but still treated as freight. Pre change, rate structures referenced 5% without ITC and 12% with ITC in various entries; the post rationalisation pattern is 5% without ITC for concessional freight and 18% with ITC for standard taxable freight, alongside specific changes like the 12% to 5% cut for multimodal freight without any air leg.

Description

Other supporting transport services n.e.c

Notes

Before 22 Sep 2025, this group had multiple slabs (5 / 12 / 18) depending on conditions, including special concessions for notified sports events. After the 56th Council rationalisation, 12% slabs are being shifted into 5% or 18%. For typical cases, supporting transport services now fall under the 5% without ITC or 18% with ITC structure.