Airport Management Services Under SAC Code 996761
Airport management services cover operating and managing airport facilities including runways, terminals, parking areas, airside services and passenger amenities. Airport operators coordinate with airlines, security agencies and ground handlers to ensure safe and smooth operations. Under GST, these airport operation and management services are classified under SAC 996761. This SAC code and its GST rate decide how GST is charged on airport management fees. This helps airlines and passengers experience reliable, on time airport operations every day.
Airport Management Services GST Rate for SAC Code 996761
Airport management services under SAC 996761 are treated as supporting services for air transport under GST. Airport operators bill airlines, ground handlers and sometimes passengers for various airport facility and service charges.
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 996761 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 |
|---|---|---|---|---|
| 996761 | Airport operation services (excl. cargo handling)s | 18% with ITC | 18% with ITC | Airport operation is grouped under air transport supporting services. It has been standard rated at 18% with ITC and remains at 18% since the rationalisation primarily targeted passenger and freight slabs rather than these operational services. |
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
Airport management services under SAC 996761 cover operation and management of airport facilities that support air transport. These services now mainly attract 18 percent GST with input tax credit, with specific concessions only where notified. Airport operators and aviation stakeholders should map each fee to the correct SAC, apply the proper GST rate and keep consistent treatment in GST returns. For PPP airports and long term concession agreements, it is sensible to follow the latest GST guidance and seek expert 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.