--- title: "Cargo Handling Services | Professional Cargo Handling Solutions" description: "Expert cargo handling services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 996799." canonical: "https://busy.in/sac-code-996799/" --- # Cargo Handling under SAC Code 996799 Part of [SAC 9967: Supporting services in transport](https://busy.in/sac-code-9967/). 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. ## 996799 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 996799 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 | | --- | --- | --- | --- | --- | | 996799 | Other supporting transport services n.e.c | 5% without ITC or 18% with ITC | 5% without ITC or 12% with 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. ## 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 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. ## Frequently asked questions ### What is SAC code 996799 in GST? SAC 996799 is a residual code for other logistics and transport support services related to cargo handling. It covers supporting activities like hub handling, cross-docking, basic in-terminal services and coordination tasks that are not directly classed as main transport or warehousing. ### Does SAC 996799 cover logistics and transport support services for cargo handling? Yes. Services such as sorting, cross-docking, hub handling, minor consolidation, simple packing linked to transport and other support functions around cargo movement can be classified under SAC 996799 when they do not fall into more specific SAC headings. ### What GST rate applies to services under SAC 996799? These supporting logistics services are generally taxable at 18% under GST. The tax is calculated on service fees or handling charges billed by logistics hubs, consolidators or service providers offering these support activities to transport operators or business customers. ### Should warehouse and hub handling activities use SAC 996799? Yes. When a facility mainly provides handling and support related to cargo movement, and not general storage, it can use SAC 996799. If it provides both storage and handling, it may split charges or choose the most appropriate SAC depending on the dominant nature of the service. ### Is ITC available on GST paid for SAC 996799 services? Registered businesses using these support services in their taxable supply chains can usually claim ITC on GST paid under SAC 996799, subject to normal rules. Service providers can also claim ITC on eligible expenses like equipment and labour used to provide taxable logistics support. ## 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/) - [996792: Goods Transport](https://busy.in/sac-code-996792/) - [996793: Cargo Delivery Service](https://busy.in/sac-code-996793/) ### 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/)