Delivery 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.

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996819 SAC Code GST Rate

Review old and new GST rates for Delivery under 996819 SAC Code.

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.

SAC Code

996819

Description

Other Delivery Services n.e.c

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9968

Practical Classification Guidance

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 996819 and GST compliance.

What is SAC code 996819 in GST?

SAC 996819 is used for other parcel and goods delivery services that do not clearly fit under main courier codes. It covers logistics and delivery solutions for goods and documents where providers manage last mile or special delivery tasks beyond standard courier or postal services.

Does SAC 996819 cover logistics and parcel delivery solutions for goods and documents?

Yes. When a company offers delivery solutions such as scheduled office document runs, special local distribution, or customised delivery services that are not exactly courier or postal, they can classify these under SAC 996819. It is a general category for other delivery type services.

What GST rate applies to delivery services under SAC 996819?

Services under SAC 996819 are usually taxable at 18% under GST. The tax is charged on the amount billed for the delivery or service package. Any special exemptions based on type of goods, such as some agricultural items, must be checked case by case using current GST rules.

When should a company choose SAC 996819 instead of courier SAC 996812?

Use SAC 996812 when you are clearly doing courier work like time bound parcel or document delivery with tracking. Use SAC 996819 when the service is a broader delivery solution, or does not match usual courier definitions but still involves goods or document delivery for clients.

Can businesses claim ITC on GST paid for SAC 996819 services?

Yes, if the delivery services are used for business activities that are taxable or zero rated, and all other GST conditions are met. Businesses should keep proper tax invoices and link such costs to their business income to support input tax credit claims on SAC 996819 services.

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.