Logistics Warehousing Services Under SAC Code 996729
Logistics warehousing services cover general storage, inventory management and distribution support for manufacturers, traders and e commerce businesses. Operators provide space, racking, handling and value added services such as packing and kitting. Under GST, these logistics warehousing and storage services are classified under SAC 996729. This SAC code and its GST rate decide how GST applies on warehousing charges. This helps businesses convert storage into a managed logistics solution instead of just raw space.
Logistics Warehousing Services GST Rate for SAC Code 996729
Logistics warehousing services under SAC 996729 are treated as storage, warehousing and logistics support services under GST. These services are a key part of supply chain and distribution networks and are normally taxable.
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 996729 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 |
|---|---|---|---|---|
| 996729 | Other storage and warehousing services | 18% with ITC | 18% with ITC | Same group as 996722. Recent SAC rate charts show 18% for other storage and warehousing, with separate exemptions only for clearly defined agricultural or sports linked services. No specific 56th Council change is notified for this code, so 18% with ITC remains the standard. |
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
Logistics warehousing services under SAC 996729 cover general warehousing, distribution and value added logistics support. These services typically attract 18 percent GST with input tax credit for business customers. Warehouse operators and 3PL providers should classify services properly, apply the right GST rate on invoices and keep consistent disclosure in GST returns. For multi state and multi client networks, it is wise to review the latest GST notifications 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.