This attracts 5% GST — the concessional slab for essential goods and services. For intra-state supply this is charged as CGST 2.5% + SGST 2.5%; for inter-state supply as IGST 5%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 996511 | Road transport of goods including letters, parcels, live animals, household and office furniture, containers by trucks, trailers, refrigerated vehicles, man or animal drawn vehicles |
| 996512 | Railway transport of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo |
| 996513 | Transport of petroleum and natural gas, water, sewerage and other goods via pipeline |
| 996519 | Other land transport services of goods n.e.c. |
| 996521 | Coastal and transoceanic (overseas) water transport of goods including letters, parcels, live animals, containers, bulk cargo |
| 996522 | Inland water transport of goods including letters, parcels, live animals, containers, bulk cargo |
| 996531 | Air transport of letters, parcels and other goods |
| 996532 | Space transport services of freight |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
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GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.