996799 Other supporting transport services
SAC code 996799 covers other supporting transport services. GST on it is 5%, with input tax credit restricted. Other entries of the schedule can apply to a supply under this code, so the rate can be 5% / 18% depending on the exact service.
- GST5%
- CreditRestricted credit
- Reported as9967 or 996799
Other supporting transport services n.e.c
As printed in the Scheme of Classification of Services, the Annexure to Notification 11/2017-Central Tax (Rate)SAC 996799 is a 6-digit service code, the SAC a business quotes on an invoice and in GSTR-1. It sits in group 99679 under heading 9967, which is where the rate schedule fixes its GST rate.
Is this the right code for your service?Confirm the code, the rate and the credit position, freeGST rate for SAC 9967 99
The schedule fixes rates at the heading, so these are the entries under 9967 that can apply to this code, most specific first.
Within a state: 2.5% CGST + 2.5% SGST or UTGST
Between states: 5% IGST
Other entries can apply to a different supply under this code, from 5% / 18%.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (vi) Written for this code From heading 9965 | Multimodal transportation of goods within India, where no leg of the journey is by air. Credit is limited: input tax credit on input services of transportation of goods may be taken only up to 5% of the value. | 5% | 2.5% + 2.5% | Restricted credit |
| (vii) Written for this code From heading 9965 | Multimodal transportation of goods where one leg of the journey is by air. | 18% | 9% + 9% | Credit available |
| Heading Residual | Supporting services in transport, including cargo handling, customs clearing, storage and warehousing, and the operation of ports, airports, highways and parking facilities. This heading does not cover the services of a Goods Transport Agency, whose rate is fixed under heading 9965 even though GTA services carry the codes 996791 and 996792. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
GST calculator for 9967 99
Enter an amount to see the tax breakup, the CGST and SGST split, and what the invoice total comes to.
Indicative math for planning, excluding any cess. Verify the notified rate before invoicing.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exemptions that can reach this code
These sit under heading 9967. Where one covers your supply it removes the charge entirely, so it beats every rate on this page.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Loading, unloading, packing, storage or warehousing of rice, and of agricultural produce. Notification 12/2017-CT(R), entries 24 and 54
- Warehousing of minor forest produce, and of specified agricultural commodities. Notification 12/2017-CT(R), entry 24B
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
Where you use SAC code 996799
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistanceRelated codes in group 99679
Neighbouring services in the same group. If your supply edges outside the description above, one of these may fit it better.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
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Guides and resources
What happens to this code once it is on an invoice, and the rules around it.
SAC 996799 questions
What is SAC code 996799?
SAC code 9967 99 covers other supporting transport services. It is a 6-digit Services Accounting Code in group 99679 under heading 9967 (Supporting services in transport) of Chapter 99.
What is the GST rate for SAC code 996799?
The GST rate for SAC code 996799 is 5%. Input tax credit is restricted on that rate, so read the condition on the entry before claiming. Where a different entry of the schedule matches the supply better, the rate can be 5% / 18%. Within a state the tax splits into equal CGST and SGST; between states the same figure is charged as IGST. GST rates change through Council notifications, including the rationalisation effective 22.09.2025, so verify the current rate on the CBIC portal before invoicing or filing.
Can I claim input tax credit on 996799?
Only partly. The entry that applies here restricts credit, typically to input services in the same line of business, or in the manner set out in the annexure to the notification. Read the condition on the entry before claiming.
Does reverse charge apply to SAC 996799?
No reverse charge category is notified for this code, so the supplier charges GST on the invoice in the normal way. Import of a service is a separate rule that can apply to any code.
How many digits of 996799 do I report in GST returns?
On invoices and in the HSN and SAC summary of GSTR-1, report 9967 (4 digits) if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit 996799 above that. Where e-invoicing applies, the schema validates the code before the IRP issues an IRN.
Can I use SAC code 996799 for a similar service?
Only if the official description genuinely covers it. Classification follows the words of the annexure, not convenience, and the code decides the rate. Compare the neighbouring codes in group 99679 before deciding, and take professional advice for a borderline supply.
Nebin Binoy 
