Airport Assistance 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.

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996763 SAC Code GST Rate

Review old and new GST rates for Airport Assistance under 996763 SAC Code.

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.

SAC Code

996763

Description

Other supporting services for air transport

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9967

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

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996763 and GST compliance.

What does SAC code 996763 cover in GST?

SAC 996763 covers other supporting services for air transport at airports. It includes ground handling, passenger assistance, ramp services, aircraft cleaning, baggage handling and similar aviation support activities that are not ATC or general airport operation services.

Does SAC 996763 include aviation and ground support services at airports?

Yes. Services such as check-in support, boarding gate assistance, baggage belt handling, ramp marshalling, push-back assistance, GPU and air-conditioning support for aircraft can be classified under SAC 996763, provided they are not already covered by more specific SAC codes.

What is the GST rate on airport assistance services under SAC 996763?

Aviation ground handling and support services under SAC 996763 are normally taxable at 18% under GST. Service providers charge GST on handling fees, contract amounts and other support charges billed to airlines or airport operators for these specialised support activities.

Should passenger handling and ramp support use SAC 996763 on invoices?

Yes. Ground handling companies providing passenger and ramp services should generally use SAC 996763 on GST invoices. This makes classification consistent across airports, simplifies GST return reporting and helps airline customers recognise and account for these services as aviation support input services.

Is ITC available on GST paid for SAC 996763 services?

Airlines and airport operators paying GST on these support services for their taxable operations can usually claim ITC, as long as they hold valid invoices and meet GST conditions. Ground handling firms themselves may also claim ITC on eligible costs incurred in providing taxable support services.

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.