--- title: "Car Towing Service Services | Professional Car Towing Service Solutions" description: "Expert car towing service services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996744." canonical: "https://busy.in/sac-code-996744/" --- # Car Towing Service under SAC Code 996744 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). Car towing services cover towing, lifting and recovering broken down or wrongly parked vehicles from roads and accident spots. Service providers use tow trucks, cranes and recovery equipment to move vehicles safely to yards or workshops. Under GST, these car towing and recovery services are classified under SAC 996744. This SAC code and its GST rate decide how GST is charged on towing bills. ## 996744 SAC Code GST rate Car towing services under SAC 996744 are treated as supporting road transport and safety services under GST. Towing charges collected by private operators or agencies are taxable as a service supplied to vehicle owners, insurers or authorities. After the September 2025 rationalisation, most supporting transport and infrastructure operation services under these codes generally fall in the 18 percent slab with input tax credit, as they are business to business and input intensive. In limited public infrastructure or government notified cases, concessional or special treatment may apply as per the latest GST notifications. **The table below explains the current GST rate applicable to SAC code 996744 for typical supporting transport and infrastructure services.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 996744 | Towing services for commercial and private vehicles | 18% with ITC | 18% with ITC | Towing services fall under road transport supporting services. Standard rate 18% with ITC applies and remains unchanged; the multiple slab listing in some charts reflects special exemption notes but not a different general slab after GST 2.0. | 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 wherever allowed. The same SAC code and rate should be applied consistently in GSTR 1 and GSTR 3B to keep GST records clear and easy to justify during scrutiny or audits. ## Practical classification guidance Transport, logistics and infrastructure businesses should select the SAC code that most closely matches the main support 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 Car towing services under SAC 996744 cover towing and recovery of vehicles from roads and accident locations. These services usually attract 18 percent GST with input tax credit for eligible users. Towing operators, insurers and agencies should agree clearly on billing structure, apply the correct GST rate on towing charges and maintain proper documentation in GST returns. For government mandated towing schemes, it is sensible to review the latest GST guidance. ## Frequently asked questions ### What does SAC code 996744 cover in GST? SAC 996744 covers towing of vehicles and emergency roadside towing services. It includes moving broken-down or illegally parked vehicles using tow trucks or recovery vans, usually on behalf of owners, garages, insurers or traffic authorities, against towing service charges. ### Does SAC 996744 include vehicle towing and emergency roadside towing services? Yes. Services where vehicles are hooked and moved from one place to another due to breakdown, accident, parking violations or relocation fall under SAC 996744. Both scheduled towing contracts and on-call emergency jobs are covered by this code for GST purposes. ### What is the GST rate on car towing services under SAC 996744? Towing and roadside vehicle recovery services are typically taxable at 18% under GST. The tax is charged on towing fees, recovery charges or contract amounts billed by towing companies or garages that provide tow truck services to clients. ### Should insurers and garages use SAC 996744 for tow-truck bills? Yes. When garages or service providers raise bills for towing a vehicle, they should normally use SAC 996744. Insurers reimbursing towing charges may also see this SAC code on bills from their tow truck partners, helping them classify such expenses correctly in their GST records. ### Is ITC allowed on GST paid for SAC 996744 services? Garages, insurers and fleet owners using towing services for business purposes can usually claim ITC on GST charged under SAC 996744, subject to general rules. Towing companies can also avail ITC on their purchases like fuel related services, repairs and parts used for providing taxable towing operations. ## 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/) - [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/) - [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/)