Cargo Handling Services Under SAC Code 996719
Other cargo handling services cover manual and equipment based loading, unloading and movement of cargo that does not fall under specific container or terminal codes. This includes handling loose cargo, bulk cargo and baggage at warehouses, ports and depots. Under GST, these other cargo handling services are classified under SAC 996719. This SAC code and its GST rate decide how GST is charged on handling bills. This helps ports, warehouses and factories handle varied cargo safely and on time.
Cargo Handling Services GST Rate for SAC Code 996719
Other cargo handling services under SAC 996719 are treated as general cargo handling services under GST. Different handling activities like loading, unloading and internal movement are covered when billed as a service.
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 996719 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 |
|---|---|---|---|---|
| 996719 | Other cargo and baggage handling services | 18% with ITC | 18% with ITC | 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. |
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
Other cargo handling services under SAC 996719 cover loading, unloading and movement of varied cargo at ports, depots and warehouses. These services now typically fall in the 18 percent GST slab with input tax credit. Handling contractors and users should classify services correctly, apply the proper rate on bills and maintain consistent treatment in GST returns. For agriculture linked handling and exemptions, it is sensible to review the latest GST notifications.
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.