Delivery Services Under SAC Code 996819
Delivery services cover flexible movement of parcels and goods from one place to another using bikes, vans and trucks. Operators offer scheduled and on demand pickups, routing, tracking and doorstep delivery for homes and businesses. Under GST, these general delivery services are classified under SAC 996819. This SAC code and its GST rate decide how GST is charged on delivery charges and last mile logistics bills. This helps businesses handle last mile delivery without building their own in house fleet.
Delivery Services GST Rate for SAC Code 996819
Delivery services under SAC 996819 are treated as transport and courier style services under GST. They cover movement of parcels and goods for consideration and are generally provided to business and retail customers on a commercial basis.
After the September 2025 rationalisation, most commercial delivery and last mile logistics services are normally taxed at 18 % with input tax credit, similar to other courier and parcel services. Where services qualify as exempt road transport or fall under a special notification, a different effective rate may apply and needs to be checked separately.
The table below explains the current GST rate applicable to SAC code 996819 for typical delivery and last mile logistics services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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) |
When issuing delivery invoices under this SAC code, service providers should clearly show the service value, the applicable GST rate in %, the tax amount and the SAC. This helps customers claim input tax credit where allowed and keeps the same classification flowing correctly into GSTR 1 and GSTR 3B.
Explore Other SAC Codes Under 9968
This SAC code falls under the postal and courier services group 9968, which covers government postal services, express courier services, parcel delivery and related local distribution. Each six digit SAC in this group captures a different type of mail or parcel service for GST reporting.
Below are the major related six-digit SAC codes under parent 9968
Service providers should identify whether they are offering basic statutory postal services, commercial courier services, local delivery or wider distribution support and then choose the appropriate SAC. Using the correct SAC and GST rate in % helps businesses pass on the right tax to customers, claim input tax credit correctly and handle GST audits more smoothly.
Conclusion
Delivery services under SAC 996819 focus on moving parcels and goods reliably between pickup and delivery points for homes and businesses. These services are usually taxable at 18 % with input tax credit, similar to other courier style services, unless a specific exemption applies. Delivery companies should apply the correct GST rate on invoices, mention SAC 996819 clearly and keep the same treatment in GST returns so that customers can account for input tax credit correctly.
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.