SAC Code 996791 -- – Goods transport agency services for road transport (GST Rate 5%)

SAC Code 996791

Goods transport agency services for road transport

SAC996791

Goods transport agency services for road transport

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9967
Subheading: 996791
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 Goods transport agency services for road 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.

Create an invoice with this code → See all items at 5% →

Related codes from Services

996792
Goods transport agency services for other modes of transport
5%
996793
Other goods transport services
5%
996799
Other supporting transport services n.e.c
5%
996711
Container handling services
5%
996712
Customs House Agent services
5%

Frequently asked questions

What is SAC Code 996791?
SAC Code 996791 is the official Service Accounting code for Goods transport agency services for road transport, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996791?
SAC Code 996791 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 996791 belong to?
SAC Code 996791 falls under Chapter 99 -- Services of the GST tariff.
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