SAC Code 996744 -- – Towing services for commercial and private vehicles (GST Rate 5%)

SAC Code 996744

Towing services for commercial and private vehicles

SAC996744

Towing services for commercial and private vehicles

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9967
Subheading: 996744
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 Towing services for commercial and private vehicles. 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

996741
Bus station services
5%
996742
Operation services of National Highways, State Highways, Expressways,
5%
996743
Parking lot services
5%
996749
Other supporting services for road transport n.e.c.
5%
996711
Container handling services
5%

Frequently asked questions

What is SAC Code 996744?
SAC Code 996744 is the official Service Accounting code for Towing services for commercial and private vehicles, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996744?
SAC Code 996744 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 996744 belong to?
SAC Code 996744 falls under Chapter 99 -- Services of the GST tariff.
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