Rail Logistics Services Under SAC Code 996739
Rail logistics support services cover planning, monitoring and coordinating rail based logistics operations, including tracking, scheduling and coordination between railways, terminals and customers. Service providers help optimise wagon use and cargo flows. Under GST, these other rail logistics support services are classified under SAC 996739. This SAC code and its GST rate decide how GST applies on such support service fees. This helps rail based supply chains run reliably with better visibility and planning.
Rail Logistics Services GST Rate for SAC Code 996739
Rail logistics support services under SAC 996739 are treated as other supporting services in transport under GST. They cover planning, coordination and control activities that help rail based logistics run smoothly.
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 996739 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 |
|---|---|---|---|---|
| 996739 | Other supporting services for railway transport n.e.c | 18% with ITC | 18% with ITC | Residual supporting railway services under 99673. Typical GST treatment is 18% with ITC as supporting services in transport. The 56th Council measures focus on passenger and goods transport slabs, not these supporting codes, so the standard 18% continues. |
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
Rail logistics support services under SAC 996739 cover planning, monitoring and coordination work for rail based logistics flows. These services are typically taxed at 18 percent with input tax credit. Logistics companies and rail users should define service scopes clearly, apply the correct GST rate on support service invoices and maintain proper documentation in GST returns. For large, long term contracts, it is wise to review the latest GST notifications and consult a tax professional.
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.