---
title: "Container Handling Services | Professional Container Handling Solutions"
description: "Expert container handling services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996711."
canonical: "https://busy.in/sac-code-996711/"
---

# Container Handling under SAC Code 996711

Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/).

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.

## 996711 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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.

## Practical classification guidance

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.

## Frequently asked questions

### What does SAC code 996711 cover in GST?

SAC 996711 covers loading, unloading, stacking and shifting of containers at ports, terminals, CFS and ICDs. It includes crane handling, yard operations and related container movement services provided to shipping lines, freight forwarders, importers or exporters as part of cargo handling at port facilities.

### Does SAC 996711 include loading, unloading and handling of containers at ports and terminals?

Yes. Container lifting from trucks to yard, yard to ship, ship to shore and similar operations at ports, container freight stations and inland container depots are covered under SAC 996711. It focuses on physical handling of containers and related services, not on transport or warehousing itself.

### What is the GST rate on container handling services under SAC 996711?

Container handling and similar cargo handling services are normally taxable at 18% under GST. The tax is charged on service charges billed by terminal operators, CFS or ICD operators. Any change in rate or exemptions must be checked in the latest GST rate notifications.

### Should CFS and ICD operators use SAC 996711 on their invoices?

Yes. Operators of container freight stations and inland container depots should generally mention SAC 996711 on invoices for container handling work. This makes classification clear for GST returns and helps customers correctly claim input tax credit on handling charges paid for import or export shipments.

### Is ITC available on GST paid for SAC 996711 services?

Registered businesses paying GST on container handling charges can usually claim input tax credit when services relate to their taxable supplies or exports. They must hold valid tax invoices, ensure GST is correctly charged and use the services for business. Normal blocked credit rules still apply.

## Explore more

### Other SAC services under 9967

- [996712: Customs Clearance](https://busy.in/sac-code-996712/)
- [996713: Freight Forwarding](https://busy.in/sac-code-996713/)
- [996719: Cargo Handling](https://busy.in/sac-code-996719/)
- [996721: Cold Storage](https://busy.in/sac-code-996721/)
- [996722: Chemical Storage](https://busy.in/sac-code-996722/)
- [996729: Logistics Warehousing](https://busy.in/sac-code-996729/)
- [996731: Rail Shunting](https://busy.in/sac-code-996731/)
- [996739: Rail Logistics](https://busy.in/sac-code-996739/)
- [996741: Passenger Transport](https://busy.in/sac-code-996741/)
- [996742: Road Maintenance](https://busy.in/sac-code-996742/)
- [996743: Car Parking](https://busy.in/sac-code-996743/)
- [996744: Car Towing Service](https://busy.in/sac-code-996744/)
- [996749: Roadside Assistance](https://busy.in/sac-code-996749/)
- [996751: Port Operation](https://busy.in/sac-code-996751/)
- [996752: Pilotage](https://busy.in/sac-code-996752/)
- [996753: Marine Rescue](https://busy.in/sac-code-996753/)
- [996759: Marine Support](https://busy.in/sac-code-996759/)
- [996761: Airport Management](https://busy.in/sac-code-996761/)
- [996762: Atc](https://busy.in/sac-code-996762/)
- [996763: Airport Assistance](https://busy.in/sac-code-996763/)
- [996764: Space Mission](https://busy.in/sac-code-996764/)
- [996791: Road Transport](https://busy.in/sac-code-996791/)
- [996792: Goods Transport](https://busy.in/sac-code-996792/)
- [996793: Cargo Delivery Service](https://busy.in/sac-code-996793/)
- [996799: Cargo Handling](https://busy.in/sac-code-996799/)

### All SAC headings

- [99: All Services Accounting](https://busy.in/sac-code-99/)
- [9954: Services in building & construction](https://busy.in/sac-code-9954/)
- [9961: Services in wholesale trade](https://busy.in/sac-code-9961/)
- [9962: Services in retail trade](https://busy.in/sac-code-9962/)
- [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/)
- [9964: Passenger transport services](https://busy.in/sac-code-9964/)
- [9965: Goods transport services](https://busy.in/sac-code-9965/)
- [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/)
- [9967: Supporting services in transport](https://busy.in/sac-code-9967/)
- [9968: Postal & courier services](https://busy.in/sac-code-9968/)
- [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/)
- [9971: Financial & related services](https://busy.in/sac-code-9971/)
- [9972: Real estate services](https://busy.in/sac-code-9972/)
- [9973: Leasing or rental services](https://busy.in/sac-code-9973/)
- [9981: Research & development services](https://busy.in/sac-code-9981/)
- [9982: Legal & accounting services](https://busy.in/sac-code-9982/)
- [9983: Professional, technical & business services](https://busy.in/sac-code-9983/)
- [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/)
- [9985: Support services to business](https://busy.in/sac-code-9985/)
- [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/)
- [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/)
- [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/)
- [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/)
- [9991: Public administration & other services](https://busy.in/sac-code-9991/)
- [9992: Education services](https://busy.in/sac-code-9992/)
- [9993: Human health & social care services](https://busy.in/sac-code-9993/)
- [9994: Sewage & waste collection](https://busy.in/sac-code-9994/)
- [9995: Services of membership organizations](https://busy.in/sac-code-9995/)
- [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/)
- [9997: Other Services](https://busy.in/sac-code-9997/)