SAC Code 996759 -- – Other supporting services for water transport n.e.c. (GST Rate 5%)

SAC Code 996759

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

SAC996759

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

5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9967
Subheading: 996759
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 water 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

996751
Port and waterway operation services (excl. cargo handling) such as op
5%
996752
Pilotage and berthing services
5%
996753
Vessel salvage and refloating services
5%
996711
Container handling services
5%
996712
Customs House Agent services
5%

Frequently asked questions

What is SAC Code 996759?
SAC Code 996759 is the official Service Accounting code for Other supporting services for water transport n.e.c., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996759?
SAC Code 996759 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 996759 belong to?
SAC Code 996759 falls under Chapter 99 -- Services of the GST tariff.
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