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Courier services is classified under SAC heading 9968. GST on Courier services as on 26 October 2026: 18%. All entries under the heading: Nil or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Courier services?
GST on Courier services as on 26 October 2026: Nil or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 18% | 9968 | Other delivery services not covered by the items above have GST at 18%. | 15/2025-CT(R), entry 12(iv) |
| – | 18% | 9968 | Courier services have GST at 18%. | 15/2025-CT(R), entry 12(ii) |
| – | 18% | 9968 | Local delivery services have GST at 18%, whether given through an app or website by a supplier not required to register for GST, or otherwise. | 15/2025-CT(R), entry 12(iii) |
| – | 18% | 9968 | Postal services have GST at 18%. | 15/2025-CT(R), entry 12(i) |
| Nil | Nil | 9968 | No GST on India Post postcards, inland letters, book post and ordinary post (envelopes under 10 grams). | 4/2022-CT(R), entry 24C |
The GST rate on Courier services is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Courier services — today's rate, who pays (reverse charge) and every change since July 2017.
9968 Postal and courier services
| Code | Description (as in the tariff) |
|---|---|
996811 | Postal services including post office counter services, mail box rental services |
996812 | Courier services |
996813 | Local delivery services |
996819 | Other Delivery Services nowhere else classified |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Construction services
9954 - Legal services
9982 - Accounting and audit
9982 - Consultancy services
9983 - Software and IT services
9983 - Hospital and doctor services
9993
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
