--- title: "Pilotage Services | Professional Pilotage Solutions" description: "Expert pilotage services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996752." canonical: "https://busy.in/sac-code-996752/" --- # Pilotage under SAC Code 996752 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). Pilotage services cover guiding ships in and out of ports, harbours and difficult waterways by using specialist marine pilots. Pilots board vessels, advise on safe speed, course and manoeuvres and help captains navigate local conditions. Under GST, these pilotage and berthing assistance services are classified under SAC 996752. This SAC code and its GST rate decide how GST applies on pilotage fees. This helps ports reduce navigation risks and avoid accidents in busy or narrow channels. ## 996752 SAC Code GST rate Pilotage services under SAC 996752 are treated as specialised marine navigation support services under GST. Port trusts or licensed operators bill pilotage and berthing assistance fees to ship owners or agents. 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 996752 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 | | --- | --- | --- | --- | --- | | 996752 | Pilotage and berthing services | 18% with ITC | 18% with ITC | Pilotage and berthing are classic port supporting services, standard rated at 18% with ITC. They appear in supporting services lists at 18% and are not part of the rate rationalisation items in the logistics factsheets, so the slab remains 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 Pilotage services under SAC 996752 cover specialist navigation support for ships entering and leaving ports. These services are usually taxable at 18 percent with input tax credit. Port authorities and ship agents should apply the correct GST rate on pilotage bills, maintain clear logs of services and reflect the same classification in GST returns. For exempt or concessionary routes, it is wise to check the latest GST guidance carefully. ## Frequently asked questions ### What is SAC code 996752 in GST for pilotage services? SAC 996752 is used for pilotage and related ship movement services. It covers guiding vessels in and out of ports, helping them navigate channels and safely berth or unberth, usually using certified marine pilots and tugs operating under the port or harbour authority. ### Does SAC 996752 cover pilot and berthing assistance for ship navigation? Yes. Services where pilots board ships to guide them, and tugs assist in turning, berthing and unberthing, fall under SAC 996752. It includes charges specifically billed as pilotage, tug hire for berthing and similar navigation assistance linked directly to ship movements inside port limits. ### What GST rate applies to pilotage services under SAC 996752? Pilotage and berthing assistance services are generally taxable at 18% under GST. The tax is charged on pilotage fees and related charges raised by port authorities or licensed service providers. Any special exemptions or concessions should be checked in the latest GST rate notifications for marine services. ### Should harbour authorities use SAC 996752 for pilotage fees? Yes. Harbour and port authorities normally classify pilotage invoices under SAC 996752 so that ship owners and agents can identify them as navigation assistance. Correct SAC usage also helps with proper GST return reporting and avoids confusion with cargo handling or general port operation charges. ### Can shipping lines claim ITC on SAC 996752 services? Shipping lines and charterers paying GST on pilotage services for their business operations can usually claim ITC, subject to normal conditions. They must have valid tax invoices, ensure GST is actually paid and link the expense to taxable or zero rated freight and shipping activities. ## 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/) - [996749: Roadside Assistance](https://busy.in/sac-code-996749/) - [996751: Port Operation](https://busy.in/sac-code-996751/) - [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/)