Port Operation 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.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

996751 SAC Code GST Rate

Review old and new GST rates for Port Operation under 996751 SAC Code.

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.

SAC Code

996751

Description

Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

Stop worrying about SAC & GST compliance

BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Explore More SAC Codes Under 9967

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

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996751 and GST compliance.

What does SAC code 996751 cover in GST?

SAC 996751 covers operation services of ports, docks, waterways and similar marine facilities. It includes managing berths, wharfs, navigational channels, lighthouses, harbour infrastructure and related marine facilities, usually funded through port dues, facility charges and other fees charged to ships and port users.

Does SAC 996751 include operation of ports, docks, waterways and lighthouses?

Yes. Services like keeping channels navigable, operating port infrastructure, maintaining harbour lights, managing ship berthing and providing basic port facilities fall under SAC 996751. These services support marine transport but are different from cargo handling, pilotage or pure storage services, which have their own codes.

What is the GST rate on port operation services under SAC 996751?

Port and waterway operation services are usually taxable at 18% under GST. GST is charged on port dues, berth charges, waterway usage fees and similar service charges, unless a specific exemption or concessional rate is notified for a particular facility or government owned service.

Should port authorities bill marine facility charges under SAC 996751?

Yes. Port trusts, private ports and waterway authorities should normally use SAC 996751 when invoicing marine facility and infrastructure usage charges. This helps shipping lines and other users recognise port operation services correctly in their books and claim input tax credit wherever permitted by GST rules.

Is ITC available on GST paid for SAC 996751 services?

Shipping lines, agents and other registered businesses can usually claim ITC on GST charged for port operation services if these costs relate to taxable supplies or exports. Port operators themselves may also claim ITC on eligible inputs like repairs and utilities used for providing taxable port services.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.