Space Mission 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.

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996764 SAC Code GST Rate

Review old and new GST rates for Space Mission under 996764 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 996764 for typical specialised aviation or space mission services.

SAC Code

996764

Description

Supporting services for space transport

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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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

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996764 and GST compliance.

What is SAC code 996764 in GST for space mission services?

SAC 996764 covers support services for space transport and missions. It includes launch control, mission planning, tracking, telemetry, ground station operation and other technical support activities that assist space launches and in-orbit operations for satellites or space vehicles.

Does SAC 996764 cover satellite launch and aerospace transport support?

Yes. Services like mission control operations, telemetry and tracking, ground station support and other technical coordination for launches and space vehicles fall under SAC 996764. It supports the actual space transport but does not itself include the physical carriage of cargo or passengers, which have separate SACs.

What GST rate applies to services under SAC 996764?

Space mission support services are usually treated as fully taxable at the standard service rate, commonly 18%, unless specific government incentives or exemptions apply for space programmes. GST is charged on service contracts for mission planning, control and related support activities performed for clients.

Should mission control and launch services use SAC 996764 on bills?

Yes. Organisations providing mission control, tracking and other support to space agencies or private space companies should usually bill these services under SAC 996764. This clarifies the nature of supply as space transport support and separates it from manufacturing or transport of payloads.

Can agencies claim ITC on GST paid for SAC 996764 services?

Registered entities using these services for taxable research, satellite communication businesses or launch-related activities can normally claim ITC on GST paid, subject to general rules. They must maintain proper contracts and invoices, and link such costs to their taxable or zero rated outputs under GST.

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.