SAC Code 996762 -- – Air traffic control services (GST Rate 5%)

SAC Code 996762

Air traffic control services

SAC996762

Air traffic control services

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9967
Subheading: 996762
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 Air traffic control 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

996761
Airport operation services (excl. cargo handling)
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 996762?
SAC Code 996762 is the official Service Accounting code for Air traffic control services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996762?
SAC Code 996762 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 996762 belong to?
SAC Code 996762 falls under Chapter 99 -- Services of the GST tariff.
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