SAC Code 996602 -- – Rental services of water vessels including passenger vessels, freight vessels et (GST Rate 5%)

SAC Code 996602

Rental services of water vessels including passenger vessels, freight vessels etc with or without operator

SAC996602

Rental services of water vessels including passenger vessels, freight vessels etc with or without operator

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9966
Subheading: 996602
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 Rental services of water vessels including passenger vessels, freight vessels et. 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

996601
Rental services of road vehicles including buses, coaches, cars, truck
5%
996603
Rental services of aircraft including passenger aircrafts, freight air
5%
996609
Rental services of other transport vehicles n.e.c. with or without ope
5%
996111
Services provided for a fee/commission or contract basis on wholesale
5%
996211
Services provided for a fee/commission or contract basis on retail tra
18%

Frequently asked questions

What is SAC Code 996602?
SAC Code 996602 is the official Service Accounting code for Rental services of water vessels including passenger vessels, freight vessels etc with or without operator, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996602?
SAC Code 996602 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 996602 belong to?
SAC Code 996602 falls under Chapter 99 -- Services of the GST tariff.
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