Container Handling Services Under SAC Code 996711
Container handling services cover loading, unloading, stacking and moving containers in ports, inland container depots and freight stations. Service providers use cranes, reach stackers and handling equipment to manage container flows safely and on time. Under GST, these container handling services are classified under SAC 996711. This SAC code and its GST rate decide how GST applies on handling and terminal charges. This helps terminals avoid congestion and keep container flows predictable for shipping lines.
Container Handling Services GST Rate for SAC Code 996711
Container handling services under SAC 996711 are treated as cargo handling and terminal services under GST. Earlier, there were multiple rate entries for different types of handling, which made billing and comparison across terminals slightly difficult.
After the September 2025 rationalisation, most supporting transport services and warehousing services under these codes generally fall in the 18 percent slab with input tax credit, as they are business focused and input intensive. Certain cold storage services for specified agricultural produce or essential goods may have concessional or exempt treatment as per the latest notifications.
The table below explains the current GST rate applicable to SAC code 996711 for typical supporting transport and warehousing services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996711 | Container handling services | 18% with ITC | 18% with ITC | 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%. |
When issuing invoices under this SAC code, service providers should clearly show the service value, the GST rate and tax amount so that clients can book the expense and claim input tax credit correctly. The same SAC code and rate should be used consistently in GSTR 1 and GSTR 3B to keep GST records clear and easy to justify during assessment.
Explore Other SAC Codes Under 9967
This SAC code is part of the supporting services in transport group 9967, which covers cargo handling, customs clearance, freight forwarding, storage, warehousing and other logistics support services. The six digit SAC codes under this group help split different logistics functions for better GST classification.
Below is a list of related six-digit SAC codes under 9967
Logistics and warehousing businesses should select the SAC code that most closely matches the main service they provide. Using the correct SAC and applying the 18 percent GST slab with input tax credit, or any concessional treatment where notified, helps avoid disputes and keeps the input tax credit trail clean for both service providers and customers.
Conclusion
Container handling services under SAC 996711 cover loading, unloading and movement of containers at ports and terminals. These services now typically attract 18 percent GST with input tax credit for eligible users. Terminal operators and logistics companies should apply the right rate on handling bills, capture SAC codes correctly in SAP or billing systems and keep consistent reporting in GST returns. For special schemes or concessions, it is wise to review the latest GST guidance and consult a tax expert.
Important Disclaimer
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.