Cargo Delivery Service Services Under SAC Code 996793
Water transport support services cover operational and logistics support for movement of goods by sea and inland waterways. Service providers assist with scheduling, documentation, coordination and monitoring of shipments. Under GST, these water transport support and coordination services are classified under SAC 996793. This SAC code and its GST rate decide how GST is charged on such support service invoices. This helps cargo owners manage sea and inland water shipments with better visibility.
Cargo Delivery Service Services GST Rate for SAC Code 996793
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 996793 for typical road and multimodal transport support services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996793 | Other goods transport services | 5% without ITC or 12% with ITC | 5% without ITC or 18% with ITC | This residual goods transport code covers services not classified as GTA but still treated as freight. Pre change, rate structures referenced 5% without ITC and 12% with ITC in various entries; the post rationalisation pattern is 5% without ITC for concessional freight and 18% with ITC for standard taxable freight, alongside specific changes like the 12% to 5% cut for multimodal freight without any air leg. |
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.
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
Water transport support services under SAC 996793 cover operational support for sea and inland water shipments. These services are normally taxed at 18 percent with input tax credit. Logistics firms and cargo owners should classify services correctly, apply the right GST rate on support bills and keep consistent treatment in GST returns. For cross border and coastal projects, it is wise to review the latest GST notifications carefully.
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.