Marine Rescue Services Under SAC Code 996753
Marine rescue services cover search, rescue and salvage operations for ships, boats and cargo in distress at sea, rivers or coastal areas. Service providers help save lives, recover vessels and refloat grounded or damaged ships. Under GST, these marine rescue and salvage services are classified under SAC 996753. This SAC code and its GST rate decide how GST is charged on rescue and salvage contracts. This helps protect lives, cargo and the environment when marine accidents or emergencies happen.
Marine Rescue Services GST Rate for SAC Code 996753
Marine rescue services under SAC 996753 are treated as marine salvage and rescue services under GST. Contracts for salvage, refloating or rescue are generally taxable, often linked to high value marine assets.
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 996753 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 |
|---|---|---|---|---|
| 996753 | Vessel salvage and refloating services | 18% with ITC | 18% with ITC | Salvage and refloating falls under other water transport supporting services. These are clubbed under supporting services in transport and taxed at 18% with ITC both before and after 22 September 2025. No separate rate change is notified for this code. |
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.
Below are the major related six-digit SAC codes under parent 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
Marine rescue services under SAC 996753 cover search, rescue and salvage work for ships and boats in distress. These high value contracts typically attract 18 percent GST with input tax credit. Salvage operators and marine insurers should draft contracts carefully, apply the proper GST rate on settlement bills and keep detailed records in GST returns. For cross border cases and international waters, it is essential to study the latest GST rules and seek specialised advice.
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.