---
title: "Road Transport Services | Professional Road Transport Solutions"
description: "Expert road transport services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996791."
canonical: "https://busy.in/sac-code-996791/"
---

# Road Transport under SAC Code 996791

Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/).

Road transport services for goods cover organised road based movement of cargo using trucks, trailers and commercial vehicles. Operators manage scheduled and on demand freight services for manufacturers, traders and logistics companies. Under GST, such road based goods transport services managed by operators are classified under SAC 996791. This SAC code and its GST rate decide how GST is charged on road transport bills.  This helps businesses move goods to customers and warehouses on predictable road routes.

## 996791 SAC Code GST rate

Road and multimodal transport support services under these codes are treated as transport and logistics support services under GST. They cover planning, coordination and operational help rather than basic freight alone.

After the September 2025 rationalisation, most transport support services are generally placed in the 18 percent slab with input tax credit, as they are business to business services and input intensive. Basic goods transport itself may fall in concessional slabs, but separate support and coordination services usually follow the standard 18 percent rate.

**The table below shows the latest standard GST rate for SAC code 996791 for typical road and multimodal transport support services.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 996791 | Goods transport agency services for road transport | 5% without ITC or 18% with ITC | 5% without ITC or 12% with ITC | Before rationalisation, GTA services could be taxed at 5% without ITC (often under reverse charge) or 12% with ITC where the agency opted to pay tax forward; some references also mention 18% for certain configurations. The 56th Council’s removal of the 12% slab and updated freight guidance now give a dual structure: a concessional 5% without ITC and a standard 18% with full ITC for GTA that opts for the higher rate. |

When raising invoices under this SAC code, logistics and support providers should show the service value, the 18 percent GST rate and tax amount clearly. Clients can then book the expense and claim input tax credit correctly where permitted. The same SAC and rate should flow into GSTR 1 and GSTR 3B so that GST data stays consistent for both parties.

## 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

Road transport support services under SAC 996791 cover organised goods movement and related planning on road routes. While basic goods transport may enjoy concessional treatment in some cases, separate support and management services are generally taxed at 18 percent with input tax credit. Logistics operators and shippers should separate freight and support charges correctly, apply the right GST rate and keep consistent disclosure in GST returns. For multimodal contracts, it is wise to review the latest GST rules and consult a tax expert.

## Frequently asked questions

### What does SAC code 996791 cover in GST?

SAC 996791 is used for road based goods transport agency services where a transport agency arranges carriage of goods, often issuing a consignment note and taking responsibility for delivery. It focuses on services provided by transport agencies managing road shipments.

### Does SAC 996791 include road-based goods transport managed by transport agencies?

Yes. When a transport agency organises trucks, issues consignment notes and handles goods movement by road, it is usually classified under SAC 996791. This includes contract logistics operations where the agency manages dispatch, routing and delivery for business customers across routes.

### What is the GST rate on agency road transport services under SAC 996791?

Many goods transport agency (GTA) services attract 5% or 12% GST with special ITC conditions, and often work under reverse charge for certain recipients. The exact rate and whether forward or reverse charge applies depends on GTA notifications and options chosen by the transporter each year.

### When is GST payable by the recipient under RCM for SAC 996791 services?

Under GST, specified recipients such as factories, registered traders, companies and registered persons pay GST under reverse charge on GTA services when conditions are met. In such cases, the transport agency does not charge GST, and the recipient self-charges and pays GST on the freight value.

### Can businesses claim ITC on GST paid for SAC 996791 services?

When GST is paid under forward or reverse charge and goods are used for taxable business supplies, ITC is usually allowed, subject to conditions. Under 5% GTA without ITC, credit is restricted. Under 12% with ITC or RCM properly paid, recipients can generally claim 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/)
- [996762: Atc](https://busy.in/sac-code-996762/)
- [996763: Airport Assistance](https://busy.in/sac-code-996763/)
- [996764: Space Mission](https://busy.in/sac-code-996764/)
- [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/)