SAC Code 996761 -- – Airport operation services (excl. cargo handling) (GST Rate 5%)

SAC Code 996761

Airport operation services (excl. cargo handling)

SAC996761

Airport operation services (excl. cargo handling)

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9967
Subheading: 996761
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 Airport operation services (excl. cargo handling). 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

996762
Air traffic control services
5%
996763
Other supporting services for air transport
5%
996764
Supporting services for space transport
5%
996711
Container handling services
5%
996712
Customs House Agent services
5%

Frequently asked questions

What is SAC Code 996761?
SAC Code 996761 is the official Service Accounting code for Airport operation services (excl. cargo handling), as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996761?
SAC Code 996761 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 996761 belong to?
SAC Code 996761 falls under Chapter 99 -- Services of the GST tariff.
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