--- title: "Goods Transport Services | Professional Goods Transport Solutions" description: "Expert goods transport services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996792." canonical: "https://busy.in/sac-code-996792/" --- # Goods Transport under SAC Code 996792 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). Rail transport support services cover operational support for goods movement by rail such as scheduling, tracking, documentation and coordination between customers and railways. Service providers help make rail freight more efficient and reliable. Under GST, these rail transport support and coordination services are classified under SAC 996792. This SAC code and its GST rate decide how GST applies on these support charges. This helps large shippers plan rail freight in a more reliable and visible manner. ## 996792 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 996792 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 | | --- | --- | --- | --- | --- | | 996792 | Goods transport agency services for other modes of transport | 5% without ITC or 18% with ITC | 5% without ITC or 12% with ITC | Same logic as 996791 but for other modes (rail, water, pipeline, etc). Historically these freight services followed the 5% without ITC or 12% with ITC pattern. With the 12% slab scrapped, the higher credit-eligible option is now 18% with ITC, while the concessional 5% without ITC continues where notified. | 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 Rail transport support services under SAC 996792 cover scheduling, tracking and coordination for rail freight. These business to business services usually fall in the 18 percent GST slab with input tax credit. Service providers and large shippers should define scope of work clearly, apply the correct GST rate on support service invoices and maintain proper documentation in GST returns. For integrated rail logistics contracts, it is sensible to study the latest GST guidance and seek expert advice. ## Frequently asked questions ### What is SAC code 996792 in GST? SAC 996792 covers cargo transportation and logistics freight services, generally across different modes. It is used when a logistics provider offers organised goods movement and freight solutions that are not strictly limited to basic GTA or single-mode carriage codes. ### Does SAC 996792 cover cargo transportation and logistics freight services? Yes. Multimodal cargo movements, contract logistics freight, organised freight services and some integrated transport solutions may fall under SAC 996792 when they go beyond simple truck hire. The focus is on providing freight logistics as a managed service to business customers. ### What GST rate applies to goods transport services under SAC 996792? These services are generally taxable at 18% under GST, unless structured to fall under special schemes like GTA or specific concessional entries. GST is charged on freight or service charges billed by logistics providers for arranging and managing the movement of goods. ### Are multimodal and contract logistics movements billed under SAC 996792? Yes. When a single provider manages movement by road, rail, sea or air under one contract and charges a combined price as a logistics service, SAC 996792 is often used. This classification reflects an integrated freight logistics service rather than separate mode-wise transport supplies. ### Is ITC allowed on GST paid for SAC 996792 services? Registered businesses using such logistics services for their taxable activities or exports can usually claim ITC on GST paid under SAC 996792. Providers themselves can claim ITC on eligible inputs like subcontracted transport, handling and warehousing used to deliver their taxable logistics services. ## 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/) - [996791: Road Transport](https://busy.in/sac-code-996791/) - [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/)