SAC Code 996763
Other supporting services for air transport
SAC996763
Other supporting services for air transport
5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Other supporting services for air transport. 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.
Frequently asked questions
What is SAC Code 996763?
SAC Code 996763 is the official Service Accounting code for Other supporting services for air transport, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996763?
SAC Code 996763 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 996763 belong to?
SAC Code 996763 falls under Chapter 99 -- Services of the GST tariff.