---
title: "Marine Support Services | Professional Marine Support Solutions"
description: "Expert marine support services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996759."
canonical: "https://busy.in/sac-code-996759/"
---

# Marine Support under SAC Code 996759

Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/).

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.

## 996759 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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.

## 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 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.

## Frequently asked questions

### What is SAC code 996759 in GST?

SAC 996759 is a residual code for other support services to water transport. It covers additional marine and offshore assistance activities not classified under container handling, port operation, pilotage or salvage but still linked to supporting maritime transport and port operations.

### Does SAC 996759 cover additional marine transport support and assistance services?

Yes. Services like offshore supply support, harbour patrol support, buoy maintenance or minor marine operational assistance may fall under SAC 996759 when they do not fit clearly into earlier specific water transport support codes. It is used for “other” marine support services.

### What GST rate applies to marine support services under SAC 996759?

Most marine support services under SAC 996759 are taxable at 18% under GST. The tax is charged on service fees received by contractors or agencies providing such assistance. Any special exemptions for particular government or defence related services must be checked separately in relevant notifications.

### Should offshore supply and harbour support use SAC 996759?

Yes, where services like support to offshore platforms, harbour patrol boats or auxiliary marine operations are not covered by other SACs, they can be billed under 996759. Correct classification ensures proper treatment in GST returns and helps recipients correctly tag these expenses for input tax credit.

### Can companies claim ITC on GST paid for SAC 996759 services?

Companies using these marine support services for their taxable activities, such as shipping, offshore projects or port operations, can generally claim ITC on GST paid, subject to normal rules. Proper invoices and clear linkage to taxable business outputs are needed to support and retain such ITC.

## 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/)
- [996753: Marine Rescue](https://busy.in/sac-code-996753/)
- [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/)