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SAC group 9965 covers Goods Transport Services: 16 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
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 | Nil or 5% or 18% |
996512 | Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like | Nil or 5% or 18% |
996513 | Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline | Nil or 5% or 18% |
996514 | Transport services via pipeline of other chemicals, coal slurry and of other goods | Nil or 5% or 18% |
996515 | Moving services of household goods, office equipment and furniture | Nil or 5% or 18% |
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 | Nil or 5% or 18% |
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 | Nil or 5% or 18% |
996518 | Transport of goods by ropeways | 5% |
996519 | Other land transport services of goods nowhere else classified | Nil or 5% or 18% |
996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like | 5% |
996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels | 5% |
996523 | International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like | 5% |
996531 | Air transport services of letters and parcels and other goods | Nil or 5% or 18% |
996532 | Space transport services of freight | Nil or 5% or 18% |
996540 | Multimodal Transport of goods from a place in India to another place in India | Nil or 5% or 18% |
996541 | Multimodal Transport of goods from a place in India to another place in India | Nil or 5% or 18% |
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.

