--- title: "Atc Services | Professional Atc Solutions" description: "Expert atc services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996762." canonical: "https://busy.in/sac-code-996762/" --- # Atc under SAC Code 996762 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). 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. ## 996762 SAC Code GST rate 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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. ## Practical classification guidance 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. ## Frequently asked questions ### What is SAC code 996762 in GST for air traffic control services? SAC 996762 covers air traffic control (ATC) and flight navigation services. It includes monitoring aircraft movements, providing communication, navigation and surveillance support, and managing airspace safety through controlled take-off, landing and en-route guidance to aircraft. ### Does SAC 996762 cover air traffic monitoring and flight control operations? Yes. ATC functions like tower control, approach control and en-route control, including radar and communication services, come under SAC 996762. These services ensure safe and efficient movement of aircraft through controlled airspace at airports and along designated air routes. ### What GST rate applies to ATC services under SAC 996762? ATC and navigation services are typically taxable at 18% under GST when provided as a service and not covered by specific exemptions. GST is charged on fees or charges raised by ATC service providers or authorities to airlines and other airspace users, where such fees are taxable. ### Should airport authorities bill ATC charges using SAC 996762? Yes. Where ATC services are billed separately to airlines or other operators, SAC 996762 should be used. This distinguishes ATC and navigation support from general airport operation or passenger services and allows clear GST classification in invoices and returns for both providers and recipients. ### Can airlines claim ITC on GST paid for SAC 996762 services? Airlines using taxable ATC services in their normal flying operations can usually claim ITC on GST paid, as these services relate directly to taxable passenger or cargo transport. Proper tax invoices and compliance with general credit conditions are required to avail and keep this input tax credit. ## 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/) - [996759: Marine Support](https://busy.in/sac-code-996759/) - [996761: Airport Management](https://busy.in/sac-code-996761/) - [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/)