--- title: "Freight Forwarding Services | Professional Freight Forwarding Solutions" description: "Expert freight forwarding services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996713." canonical: "https://busy.in/sac-code-996713/" --- # Freight Forwarding under SAC Code 996713 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). Freight forwarding services cover arranging complete movement of cargo from shipper to consignee using one or more transport modes. Forwarders coordinate booking, documentation, consolidation and delivery with multiple carriers and agents. Under GST, these freight forwarding and logistics coordination services are classified under SAC 996713. This SAC code and its GST rate decide how GST applies on forwarding charges. This helps shippers use one point contact for complete movement instead of dealing with many carriers. ## 996713 SAC Code GST rate Freight forwarding services under SAC 996713 are treated as logistics support and coordination services under GST. The tax position depends on whether the forwarder is acting as principal or agent and on the place of supply rules for international legs. 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 996713 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 | | --- | --- | --- | --- | --- | | 996713 | Clearing and forwarding services | 18% with ITC | 18% with ITC | 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. | 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 Freight forwarding services under SAC 996713 cover complete logistics coordination from shipper to consignee. These services generally attract 18 percent GST with input tax credit for business users, subject to specific rules on export segments and place of supply. Forwarders and customers should define roles clearly, apply the right GST treatment on forwarding invoices and keep proper documentation in GST returns. For complex multimodal and cross border flows, it is wise to take professional tax advice. ## Frequently asked questions ### What does SAC code 996713 cover in GST? SAC 996713 covers freight forwarding, clearing and logistics coordination services. Forwarders arrange transport by road, rail, air or sea, manage documentation, coordinate with carriers and sometimes combine multiple legs into a single logistics solution for their clients without always being the actual carrier themselves. ### Does SAC 996713 include freight forwarding, clearing and logistics coordination services? Yes. Services where a forwarder plans routes, books space with carriers, consolidates cargo, prepares documents and manages end-to-end movement are normally classified under SAC 996713. It focuses on coordination and management of logistics rather than pure physical transport, which may be billed under separate transport SAC codes. ### What is the GST rate on freight forwarding services under SAC 996713? Freight forwarding and logistics coordination services are usually taxable at 18% under GST. The tax applies on service charges, coordination fees and margins earned by the forwarder. Actual freight components may be taxed separately depending on mode, exemptions and whether the forwarder is acting as principal or agent. ### Should multimodal cargo movements be billed under SAC 996713? When a logistics company offers one combined service covering multiple modes and charges a single price mainly for coordination and responsibility of delivery, SAC 996713 is commonly used. If the company separately bills each transport leg, then respective transport SAC codes may also be appropriate for those segments. ### Is ITC allowed on GST paid for SAC 996713 services? Businesses using freight forwarding for their taxable supplies or exports can usually claim ITC on GST charged under SAC 996713. Forwarders themselves can claim input credit on eligible expenses like office services and subcontracted support, subject to general GST rules and blocked credit restrictions. ## Explore more ### Other SAC services under 9967 - [996711: Container Handling](https://busy.in/sac-code-996711/) - [996712: Customs Clearance](https://busy.in/sac-code-996712/) - [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/)