SAC Code 996753 -- – Vessel salvage and refloating services (GST Rate 5%)

SAC Code 996753

Vessel salvage and refloating services

SAC996753

Vessel salvage and refloating services

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9967
Subheading: 996753
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 Vessel salvage and refloating services. 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

996751
Port and waterway operation services (excl. cargo handling) such as op
5%
996752
Pilotage and berthing services
5%
996759
Other supporting services for water transport n.e.c.
5%
996711
Container handling services
5%
996712
Customs House Agent services
5%

Frequently asked questions

What is SAC Code 996753?
SAC Code 996753 is the official Service Accounting code for Vessel salvage and refloating services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996753?
SAC Code 996753 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 996753 belong to?
SAC Code 996753 falls under Chapter 99 -- Services of the GST tariff.
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