--- title: "Marine Rescue Services | Professional Marine Rescue Solutions" description: "Expert marine rescue services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996753." canonical: "https://busy.in/sac-code-996753/" --- # Marine Rescue under SAC Code 996753 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). 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. ## 996753 SAC Code GST rate 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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. ## 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 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. ## Frequently asked questions ### What does SAC code 996753 cover in GST? SAC 996753 covers vessel salvage, refloating and related marine rescue services. It includes operations to recover grounded or sunken ships, tow damaged vessels to safety and remove wrecks or obstacles from navigation channels as a specialised marine support service. ### Does SAC 996753 include vessel salvage and ship refloating services? Yes. When salvage firms or port-appointed contractors refloat stranded vessels, pump out water, stabilise damaged ships or clear wrecks, such services come under SAC 996753. These are high-risk, specialised marine jobs distinct from normal towing, pilotage or harbour operation services. ### What is the GST rate on marine rescue services under SAC 996753? Marine salvage and rescue services are normally taxable at 18% under GST. The tax applies on negotiated salvage fees, refloating charges or wreck removal contracts billed to ship owners, insurers or authorities. Any special government concessions for specific rescue operations would be separately notified. ### Should emergency salvage operations be billed under SAC 996753? Yes. Even when jobs are urgent or one-time, invoices for salvage, wreck removal or refloating should generally use SAC 996753. Clear classification helps all parties, especially insurers and ship owners, to account for these specialised marine support services correctly in their GST and insurance records. ### Is ITC allowed on GST paid for SAC 996753 services? Ship owners, charterers and insurers paying GST on salvage services for business related vessels can usually claim ITC, provided outputs are taxable or zero rated. Salvage companies can also claim ITC on eligible costs like equipment hire and fuel used to provide these taxable marine 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/) - [996749: Roadside Assistance](https://busy.in/sac-code-996749/) - [996751: Port Operation](https://busy.in/sac-code-996751/) - [996752: Pilotage](https://busy.in/sac-code-996752/) - [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/)