Atc Services Under SAC Code 996762
ATC services cover air traffic control activities that guide aircraft safely in the sky and around airports. Controllers monitor radar, manage radio communication and sequence take offs and landings so that aircraft maintain safe distance at all times. Under GST, these air traffic control and flight control services are classified under SAC 996762. This SAC code and its GST rate decide how GST applies on ATC service charges.
Atc Services GST Rate for SAC Code 996762
Air navigation, airport assistance and space mission services under these codes are treated as specialised support and mission services under GST. They are high skill and input intensive activities delivered mainly to airlines, airport operators, space agencies and corporate users.
After the September 2025 rationalisation, such high value support and mission services are generally taxed at 18 percent with input tax credit because they rely heavily on technology, infrastructure and expert manpower. Only where a specific notification grants a concessional rate or exemption for a mission or project, a different treatment may apply.
The table below explains the current GST rate applicable to SAC code 996762 for typical specialised aviation or space mission services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996762 | Air traffic control services | 18% with ITC | 18% with ITC | Air traffic control is another supporting air transport service. SAC based rate tools show 18% and Notification 11/2017 entry for supporting transport services aligns with this; the 56th Council changes do not alter this code specifically. |
When issuing invoices under this SAC code, service providers should clearly mention the nature of service, the value, the 18 percent GST rate and tax amount so that recipients can claim input tax credit correctly where eligible. The same SAC code and rate pattern should be followed in GSTR 1 and GSTR 3B to keep GST records clear and easy to explain during any assessment.
Explore Other SAC Codes Under 9967
These SAC codes form part of the supporting services in transport group 9967, which covers aviation support, space mission services, transport planning, logistics support and many other auxiliary transport services. Each six digit SAC in this group represents a specific type of support function for GST classification.
Below are the major related six-digit SAC codes under parent 9967
Service providers should choose the SAC that best matches the main support service they supply, whether it is ATC, airport assistance, transport planning or other logistics support. Correct SAC selection and applying the right 18 percent GST rate with input tax credit, or any notified concessional rate, helps avoid classification disputes and keeps the input tax credit trail clean for all parties.
Conclusion
ATC services under SAC 996762 cover air traffic monitoring and control work that keeps aircraft safe in the air and around airports. These high skill services are normally taxed at 18 percent with input tax credit. Air navigation service providers and airlines should classify ATC charges correctly, apply the proper GST rate on invoices and keep consistent treatment in GST returns. For special missions or international agreements, 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.