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Goods transport is classified under SAC heading 9965. GST on Goods transport as on 26 October 2026: 5% or 18%. All entries under the heading: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Goods transport?
GST on Goods transport as on 26 October 2026: Nil, 5% 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.
Changed with GST 2.0 (22 September 2025): 12% → 5% (9965); 12% → 18% (9965). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 9965 | Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). | 11/2017-CT(R), entry 9(ii) |
| – | 5% | 9965 | If a transport company carries goods (including used household goods) and does not choose to pay GST itself, and takes no input tax credit, GST is 5%. | 3/2022-CT(R), entry 9(iii)(a) |
| – | 5% | 9965 | If natural gas, crude oil, petrol, diesel or aviation fuel is transported by pipeline and no input tax credit is taken, GST is 5%. | 15/2025-CT(R), entry 9(v) |
| 5% | 5% | 9965 | When goods are carried by ropeway and no input tax credit is taken on goods used for the service, GST is 5%. | 3/2022-CT(R), entry 9(via) |
| 5% | 5% | 9965 | Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. | 11/2017-CT(R), entry 9(i) |
| 12% | 5% | 9965 | If someone other than Indian Railways carries goods in containers by rail and takes no input tax credit, GST is 5%. | 15/2025-CT(R), entry 9(iv) |
| – | 5% | 9965 | If a transport company chooses to pay GST itself (by filing Annexure V before the year starts) and takes no input tax credit, GST is 5% (conditions apply). | 15/2025-CT(R), entry 9(iii)(b) |
| – | 5% | 9965 | If one transporter moves goods within India using two or more modes, none by air, and takes no input tax credit except limited credit on hired transport, GST is 5%. | 15/2025-CT(R), entry 9(vi)(a) |
| 12% | 18% | 9965 | If someone other than Indian Railways carries goods in containers by rail and does not meet the 5% no-input-tax-credit condition, GST is 18%. | 15/2025-CT(R), entry 9(iv) |
| – | 18% | 9965 | If a transport company chooses to pay GST itself and does not meet the 5% no-input-tax-credit condition, GST is 18%. | 15/2025-CT(R), entry 9(iii)(b) |
| – | 18% | 9965 | If one transporter moves goods within India using two or more modes, at least one by air, GST is 18%. | 15/2025-CT(R), entry 9(vi)(b) |
| 18% | 18% | 9965 | Other goods transport services not covered by the items above have GST at 18%. | 3/2022-CT(R), entry 9(vii) |
10 more entries, and the rate on any past date, in the free app.
The GST rate on Goods transport 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 Goods transport — today's rate, who pays (reverse charge) and every change since July 2017.
9965 Goods Transport Services
| Code | Description (as in the tariff) |
|---|---|
996511 | Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles |
996512 | Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like |
996513 | Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline |
996514 | Transport services via pipeline of other chemicals, coal slurry and of other goods |
996515 | Moving services of household goods, office equipment and furniture |
996516 | Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency |
996517 | Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways |
996518 | Transport of goods by ropeways |
996519 | Other land transport services of goods nowhere else classified |
996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like |
996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels |
996523 | International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like |
996531 | Air transport services of letters and parcels and other goods |
996532 | Space transport services of freight |
996540 | Multimodal Transport of goods from a place in India to another place in India |
996541 | Multimodal Transport of goods from a place in India to another place in India |
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 - Courier services
9968 - Construction services
9954 - Legal services
9982 - Accounting and audit
9982 - Consultancy services
9983 - Software and IT services
9983
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.
