Airport Assistance Services Under SAC Code 996763
Airport assistance services cover passenger and airline support at airports such as check in help, boarding assistance, wheelchair support and other ground services. These services make air travel smoother and safer for passengers and airlines. Under GST, such airport assistance and aviation support services are classified under SAC 996763. This SAC code and its GST rate decide how GST is charged on these support service bills. This helps airports improve passenger comfort and manage special needs smoothly.
Airport Assistance Services GST Rate for SAC Code 996763
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 996763 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 |
|---|---|---|---|---|
| 996763 | Other supporting services for air transport | 18% with ITC | 18% with ITC | Residual supporting air services also fall in the heading for supporting services in transport. These have been standard rated at 18% with ITC from the start and are not mentioned in the rate change annexures, so there is no change in slab. |
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
Airport assistance services under SAC 996763 cover passenger and airline ground support, from check in help to boarding assistance. These services usually attract 18 percent GST with input tax credit. Airport operators and ground service providers should clearly describe services on invoices, apply the correct GST rate and use the same SAC in GST returns. For bundled airport service packages, it is sensible to study the latest GST guidelines 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.