9968 SAC Code: Postal & courier services
SAC Code 9968 is for "Postal and Courier Services". This code categorizes the services provided by postal and courier companies, including the transportation, delivery, and distribution of goods and documents. It encompasses a range of services such as mail delivery, package handling, express delivery, and tracking. SAC code 9968 serves as a classification in the GST system for these specific postal and courier services.
Scope of SAC Code 9968
The SAC code 9968 is assigned to postal and courier services, covering the transportation, delivery, and distribution of goods and documents. These services can be categorized into domestic courier services, used for sending packages within India, and international courier services, used for sending packages outside India. Domestic courier services further include standard and express options, while international courier services offer standard and express delivery with varying delivery times. Charges for these services depend on factors such as package weight, size, destination, and delivery timeframe.
Categorisation of SAC Code 9968
SAC Code 9968 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996811 | Postal services including post office counter services, mailbox rental services. | 18% with ITC | 18% with ITC | Standard taxable postal services (like counter services, P.O. box rentals, some agency functions) are at 18% with ITC. Core sovereign postal activities (basic mail, money orders etc. by the Department of Posts) continue to be covered by specific exemptions; those remain outside GST and are not affected by the 56th meeting changes. (Razorpay) |
| 996812 | Courier services | 18% with ITC | 18% with ITC | Door-to-door courier, express parcel, speed-post-type commercial courier services are uniformly taxed at 18% with ITC. No slab change was announced for this SAC in the 56th Council decisions, so the rate continues at 18% under the new two-slab structure. (Razorpay) |
| 996813 | Local delivery services | 18% with ITC | 18% with ITC | The 56th Council specifically discussed “local delivery services” under this SAC and confirmed that the GST rate stays at 18% with ITC. Only the mechanism changes where some local deliveries supplied via e-commerce operators may fall under section 9(5), but the rate remains the same. |
| 996819 | Other Delivery Services n.e.c | 18% with ITC | 18% with ITC | Covers residual delivery services beyond standard postal and courier. These have been at 18% with ITC and are not singled out for any change in the 56th Council documents, so they continue at the standard 18% slab. (Razorpay) |
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