This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.
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 |
|---|---|
| 996711 | Container handling services |
| 996712 | Customs house agent services |
| 996713 | Clearing and forwarding services |
| 996719 | Other cargo and baggage handling services |
| 996721 | Refrigerated storage services |
| 996722 | Bulk liquid or gas storage services |
| 996729 | Other storage and warehousing services |
| 996731 | Railway pushing or towing services |
| 996739 | Other supporting services for railway transport n.e.c. |
| 996741 | Bus station services |
| 996742 | Operation services of national highways, state highways, expressways, roads, streets, bridges and tunnels |
| 996743 | Parking lot services |
| 996744 | Towing services for commercial and private vehicles |
| 996749 | Other supporting services for road transport n.e.c. |
| 996751 | Port and waterway operation services excluding cargo handling, such as ports, docks, light houses, light ships |
| 996752 | Pilotage and berthing services |
| 996753 | Vessel salvage and refloating services |
| 996759 | Other supporting services for water transport n.e.c. |
| 996761 | Airport operation services excluding cargo handling |
| 996762 | Air traffic control services |
| 996763 | Other supporting services for air transport n.e.c. |
| 996764 | Supporting services for space transport |
| 996791 | Goods transport agency services for road transport |
| 996792 | Goods transport agency services for other modes of transport |
| 996793 | Other goods transport services |
| 996799 | Other supporting transport services n.e.c. |
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.