Space Mission Services Under SAC Code 996764
Space mission services cover specialised support for satellite launches, space exploration and other aerospace projects. Service providers assist in mission planning, launch operations, tracking and in orbit support for satellites and vehicles. Under GST, these space mission and aerospace support services are classified under SAC 996764. This SAC code and its GST rate decide how GST applies on space mission invoices. This helps governments and private players run complex space projects in a structured way.
Space Mission Services GST Rate for SAC Code 996764
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 996764 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 |
|---|---|---|---|---|
| 996764 | Supporting services for space transport | 18% with ITC | 18% with ITC | Space transport supporting services appear in the supporting transport schedules at 18% with ITC. No special concessional slab or 12% to 18% migration is notified for this code in the new GST 2.0 material, so the standard rate continues. |
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
Space mission services under SAC 996764 cover specialised support for satellite launches and other space projects. These high value services are typically taxed at 18 percent with input tax credit. Space agencies, launch providers and customers should structure mission contracts clearly, apply the proper GST rate on milestone invoices and maintain detailed records in GST returns. Given the strategic nature of space work, it is essential to track the latest GST notifications and obtain professional 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.