SAC Code 996513 -- – Transport services of petroleum & natural gas, water, sewerage and other goods v (GST Rate 5%)

SAC Code 996513

Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

SAC996513

Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 9965
Subheading: 996513
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Transport services of petroleum & natural gas, water, sewerage and other goods v. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is SAC Code 996513?
SAC Code 996513 is the official Service Accounting code for Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996513?
SAC Code 996513 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 996513 belong to?
SAC Code 996513 falls under Chapter 99 -- Services of the GST tariff.
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