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SAC group 9967 covers Supporting services in transport: 29 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 |
|---|---|---|
996711 | Container handling services | 18% |
996712 | Customs House Agent services | 18% |
996713 | Clearing and forwarding services | 18% |
996719 | Other cargo and baggage handling services | 18% |
996721 | Refrigerated storage services | Nil or 18% |
996722 | Bulk liquid or gas storage services | Nil or 18% |
996729 | Other storage and warehousing services | Nil or 18% |
996731 | Railway pushing or towing services | 18% |
996739 | Other supporting services for railway transport nowhere else classified | 18% |
996741 | Bus station services | 18% |
996742 | Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services | Nil or 18% |
996743 | Parking lot services | 18% |
996744 | Towing services for commercial and private vehicles | 18% |
996749 | Other supporting services for road transport nowhere else classified | Nil or 18% |
996751 | Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like | 18% |
996752 | Pilotage and berthing services | 18% |
996753 | Vessel salvage and refloating services | 18% |
996754 | Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts | 5% |
996759 | Other supporting services for water transport nowhere else classified | 18% |
996761 | Airport operation services (excluding cargo handling) | 18% |
996762 | Air traffic control services | 18% |
996763 | Other supporting services for air transport | 18% |
996764 | Supporting services for space transport | 18% |
996768 | Other supporting services for air transport | 18% |
996769 | Supporting services for space transport | 18% |
996791 | Goods transport agency services for road transport | Nil or 5% or 18% |
996792 | Goods transport agency services for other modes of transport | Nil or 18% |
996793 | Other goods transport services | Nil or 18% |
996799 | Other supporting transport services nowhere else classified | 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.
