Airport Management 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.

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996761 SAC Code GST Rate

Review old and new GST rates for Airport Management under 996761 SAC Code.

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.

SAC Code

996761

Description

Airport operation services (excl. cargo handling)s

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9967

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

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996761 and GST compliance.

What does SAC code 996761 cover in GST?

SAC 996761 covers operation and management of airports and airfields, excluding cargo handling. It includes maintaining runways, terminals, aerobridges, passenger facilities and other airport infrastructure, funded through airport charges, facility fees and related service income from airlines and passengers.

Does SAC 996761 include operation and management of airport facilities (excluding cargo handling)?

Yes. Airport operators managing terminals, runways, parking bays, lounges, passenger facilities and aerobridges use SAC 996761 for their core operation services. Cargo handling itself may fall under other codes, but the general airport operation and management is classified under this SAC.

What is the GST rate on airport management services under SAC 996761?

Airport operation services are generally taxable at 18% under GST. GST is charged on aeronautical and certain non aeronautical service fees where taxable, such as airport usage charges from airlines or some passenger related facility fees, unless specifically exempted by government notifications.

Should airport operators bill terminal and facility management under SAC 996761?

Yes. When airports raise invoices on airlines or concessionaires for use of terminal infrastructure and aeronautical facilities, they should usually classify these under SAC 996761. This keeps reporting clear and helps airlines and other users identify such charges correctly for input tax credit and accounting.

Is ITC available on GST paid for SAC 996761 services?

Airlines and other registered businesses paying taxable airport charges can generally claim ITC, subject to GST rules and any blocked credit provisions. Airport operators themselves can claim ITC on eligible inputs like maintenance services and utilities used to run their taxable airport operations.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.