SAC Code 996749 -- – Other supporting services for road transport n.e.c. (GST Rate 5%)

SAC Code 996749

Other supporting services for road transport n.e.c.

SAC996749

Other supporting services for road transport n.e.c.

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9967
Subheading: 996749
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 Other supporting services for road transport n.e.c.. 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

996741
Bus station services
5%
996742
Operation services of National Highways, State Highways, Expressways,
5%
996743
Parking lot services
5%
996744
Towing services for commercial and private vehicles
5%
996711
Container handling services
5%

Frequently asked questions

What is SAC Code 996749?
SAC Code 996749 is the official Service Accounting code for Other supporting services for road transport n.e.c., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996749?
SAC Code 996749 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 996749 belong to?
SAC Code 996749 falls under Chapter 99 -- Services of the GST tariff.
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