Marine Support Services Under SAC Code 996759
Marine support services cover a range of assistance activities for marine transport such as bunkering, escort vessels, navigational support, buoy maintenance and offshore support operations. Service providers help ships and offshore units operate safely and efficiently. Under GST, these other marine support services are classified under SAC 996759. This SAC code and its GST rate decide how GST applies on marine support bills. This helps shipping companies and offshore operators run their operations smoothly and safely.
Marine Support Services GST Rate for SAC Code 996759
Marine support services under SAC 996759 are treated as other supporting services for water transport under GST. They cover bunkering support, escort craft, buoy maintenance and similar marine assistance.
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 996759 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 |
|---|---|---|---|---|
| 996759 | Other supporting services for water transport n.e.c. | 18% with ITC | 18% with ITC | Residual water transport supporting services. Notifications and SAC charts show 18% with ITC as the typical rate. The 56th Council simplification does not carve out a new slab for these services, so the rate continues unchanged. |
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 support services under SAC 996759 cover various assistance activities like bunkering, escort craft and offshore support. These business to business services are generally taxed at 18 percent with input tax credit. Service providers and marine users should classify services correctly, apply the right GST rate on invoices and ensure consistent reporting in GST returns. For complex offshore and multi jurisdictional operations, it is wise to review 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.