Cargo Delivery Service 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.

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996793 SAC Code GST Rate

Review old and new GST rates for Cargo Delivery Service under 996793 SAC Code.

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.

SAC Code

996793

Description

Other goods transport services

New Rate

5 %
Essential

Old Rate

5 %

Notes

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.

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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

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996793 and GST compliance.

What does SAC code 996793 cover in GST?

SAC 996793 covers freight movement and cargo delivery services, often in scheduled B2B delivery models. It includes regular route-based deliveries for businesses where goods are moved on fixed schedules, sometimes in shared vehicles, mainly for commercial supply chains.

Does SAC 996793 include freight movement and cargo delivery for businesses?

Yes. Services like scheduled parcel delivery runs, regular milk-run logistics, or fixed-day deliveries between warehouses and outlets may fall under SAC 996793. These services focus on predictable, route-based cargo delivery rather than one-off charter or ad-hoc transport.

What is the GST rate on cargo delivery services under SAC 996793?

Cargo delivery services under SAC 996793 are usually taxable at 18% under GST, unless reclassified as GTA with concessional rates. GST is applied on delivery charges or contractual service fees billed by the logistics or transport company to its business customers.

Should scheduled B2B deliveries use SAC 996793 on invoices?

Yes. If a company runs regular scheduled deliveries for business clients and charges a service fee, SAC 996793 is a suitable classification. Correct SAC usage supports proper GST reporting and helps recipient businesses identify these expenses as eligible freight or logistics input services.

Can recipients claim ITC on GST paid for SAC 996793 services?

Businesses using scheduled delivery services for taxable activities or resale can generally claim ITC on GST paid, provided standard conditions are met. They must retain valid invoices, ensure GST has been paid, and link the delivery cost to taxable or zero rated outward supplies.

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.