Cargo Handling Services Under SAC Code 996799
Other transport support services cover logistics and transport support that do not fall into standard road, rail, air or water support categories. Service providers help plan routes, coordinate multiple modes and manage documentation and tracking. Under GST, these other transport support and logistics services are classified under SAC 996799. This SAC code and its GST rate decide how GST applies on such support services. This helps logistics users plug gaps between different modes and keep cargo moving.
Cargo Handling Services GST Rate for SAC Code 996799
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 996799 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 |
|---|---|---|---|---|
| 996799 | Other supporting transport services n.e.c | 5% without ITC or 12% with ITC or 18% with ITC | 5% without ITC or 18% with ITC | Before 22 Sep 2025, this group had multiple slabs (5 / 12 / 18) depending on conditions, including special concessions for notified sports events. After the 56th Council rationalisation, 12% slabs are being shifted into 5% or 18%. For typical cases, supporting transport services now fall under the 5% without ITC or 18% with ITC structure. |
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
Other transport support services under SAC 996799 cover specialised logistics and planning services that do not fit standard mode based codes. These services typically attract 18 percent GST with input tax credit. Service providers and users should describe services clearly in contracts, apply the proper GST rate on invoices and ensure the same SAC appears in GST returns. For complex multi country or multi modal solutions, it is sensible to consult a tax professional.
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.