--- title: "Cargo Handling Services | Professional Cargo Handling Solutions" description: "Expert cargo handling services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996719." canonical: "https://busy.in/sac-code-996719/" --- # Cargo Handling under SAC Code 996719 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). 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. ## 996719 SAC Code GST rate 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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. ## 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 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. ## Frequently asked questions ### What is SAC code 996719 in GST? SAC 996719 is a residual code for other cargo handling and baggage handling services not covered in specific entries. It includes loading, unloading, shifting and handling of goods or baggage at ports, airports, warehouses and terminals when such work does not fall under more specific handling codes. ### Does SAC 996719 cover cargo loading, unloading and baggage handling at ports and airports? Yes. Ground handling of baggage, loading cargo onto aircraft, unloading from ships, and similar manual or mechanical handling work can be classified under SAC 996719 where not already classified under container specific codes. It covers a broad range of handling services for goods and baggage. ### What GST rate applies to cargo handling services under SAC 996719? Cargo and baggage handling services under SAC 996719 are generally taxable at 18%. The GST is levied on handling or ground handling charges billed by service providers. Any special exemptions, such as for agricultural produce, must be checked against the nature of goods and current GST notifications. ### Should ground handling agencies use SAC 996719 on their invoices? Yes. Ground handling agents at airports and ports should normally use SAC 996719 for baggage and cargo handling services, unless specific container handling codes apply. Clear classification helps airlines, shipping lines and logistics companies in availing ITC and filing accurate GST returns. ### Can airlines and shippers claim ITC on SAC 996719 services? Airlines, shipping lines and other registered businesses can usually claim ITC on GST paid for handling services under SAC 996719, when those services support their taxable operations or zero rated supplies like exports. Proper documentation and linkage to business activities are necessary to sustain such ITC claims. ## 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/) - [996713: Freight Forwarding](https://busy.in/sac-code-996713/) - [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/)