---
title: "Roadside Assistance Services | Professional Roadside Assistance Solutions"
description: "Expert roadside assistance services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996749."
canonical: "https://busy.in/sac-code-996749/"
---

# Roadside Assistance under SAC Code 996749

Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/).

Roadside assistance services cover on road support for vehicles such as breakdown help, jump starts, tyre changes, fuel delivery and emergency towing. Service providers respond to calls from drivers and send support teams to the spot. Under GST, these roadside assistance and support services are classified under SAC 996749. This SAC code and its GST rate decide how GST applies on such assistance packages.

## 996749 SAC Code GST rate

Roadside assistance services under SAC 996749 are treated as supporting services in road transport under GST. These services are usually sold as subscription plans or on call packages to vehicle owners and fleet users.

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 996749 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 |
| --- | --- | --- | --- | --- |
| 996749 | Other supporting services for road transport n.e.c | 18% with ITC | 18% with ITC | Residual road transport supporting services are covered by the general supporting services entry at 18% with ITC. There is no specific “from 12% to 18%” movement for this SAC in the 56th Council outputs, so the standard rate continues at 18%. |

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

Roadside assistance services under SAC 996749 cover on road support packages for vehicle owners and fleets. These services are generally taxed at 18 percent with input tax credit for business users. Assistance providers should define plan coverage clearly, apply the right GST rate on subscription or call out bills and keep consistent classification in GST returns. For bundled products with insurance or warranties, it is wise to study the latest GST rules and seek expert advice.

## Frequently asked questions

### What is SAC code 996749 in GST?

SAC 996749 is used for other road transport support services. It mainly covers roadside help and similar assistance linked to vehicles and goods transport. It is used when the service supports transport activity but is not exactly freight, passenger transport or simple parking.

### Does SAC 996749 cover roadside assistance and breakdown support services?

Yes. Roadside help such as breakdown assistance, minor on-site repair support and support arranged through membership plans can fall under SAC 996749. It is suitable when a service provider helps stranded vehicles or drivers on the road but does not actually tow or transport the vehicle.

### What GST rate applies to roadside assistance services under SAC 996749?

Most supporting services for road transport, including many roadside assistance services, are generally taxed at 18% under GST. The rate is applied on the service charge or membership fee portion that is treated as a taxable service. Any special exemptions must be checked for the exact scheme.

### Should membership-based assistance plans use SAC 996749 on invoices?

Yes, many membership plans that offer breakdown calls, roadside help and coordination of services can use SAC 996749. The GST invoice should clearly show the taxable value of the plan and GST charged so that both provider and business customers can correctly report the service in GST returns.

### Can service providers and fleet owners claim ITC on SAC 996749 services?

Where roadside assistance services are taxable and used for business vehicles, the business paying GST can normally claim input tax credit, subject to blocked credit rules for motor vehicles. Service providers can also claim ITC on eligible expenses used to provide these taxable support services.

## 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/)
- [996744: Car Towing Service](https://busy.in/sac-code-996744/)
- [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/)