SAC Code 996521 -- – Coastal and transoceanic (overseas) water transport services of goods by refrige (GST Rate 5%)

SAC Code 996521

Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc

SAC996521

Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9965
Subheading: 996521
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 Coastal and transoceanic (overseas) water transport services of goods by refrige. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Services

996522
Inland water transport services of goods by refrigerator vessels, tank
5%
996511
Road transport services of Goods including letters, parcels, live anim
5%
996512
Railway transport services of Goods including letters, parcels, live a
5%
996513
Transport services of petroleum & natural gas, water, sewerage and oth
5%
996519
Other land transport services of goods n.e.c.
5%

Frequently asked questions

What is SAC Code 996521?
SAC Code 996521 is the official Service Accounting code for Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vesse, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996521?
SAC Code 996521 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 996521 belong to?
SAC Code 996521 falls under Chapter 99 -- Services of the GST tariff.
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