Port Operation Services Under SAC Code 996751
Port operation services cover managing port facilities, docks, berths, navigation aids and related infrastructure so that ships can enter, load, unload and depart safely. Operators handle marine traffic management, berth allocation and coordination with customs and terminal operators. Under GST, these port operation and harbour management services are classified under SAC 996751. This SAC code and its GST rate decide how GST is charged on port service bills. This helps shipping lines and cargo owners get predictable, safe port operations.
Port Operation Services GST Rate for SAC Code 996751
Port operation services under SAC 996751 are treated as supporting services for water transport under GST. They include port dues, berth hire and related operational charges billed by port operators.
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 996751 for typical supporting transport and infrastructure services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996751 | Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc | 18% with ITC | 18% with ITC | Port and waterway operation services are part of water transport supporting services. Rate notification entries for supporting transport services set this at 18% with ITC, and the Council’s rationalisation focuses on freight and passenger slabs rather than these operation services, so there is effectively no change. |
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.
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, passenger facilities, marine support and airport and port operations. The six digit SAC codes under this group help split different support functions for accurate GST classification.
These are the main related six-digit SAC codes under 9967
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
Port operation services under SAC 996751 cover running port and harbour facilities for marine transport. These services now typically fall in the 18 percent GST slab with input tax credit, except where specific concessions apply. Port operators and marine users should classify each charge correctly, apply the proper GST rate on invoices and ensure the same SAC appears in GST returns. For international shipping and special economic zones, it is sensible to go through 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.