SAC 996521 is the services accounting code for coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like, under heading 9965 (goods transport services). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
SAC 996521 at a glance
| SAC (6 digits) | 996521 |
|---|---|
| Group (5 digits) | 99652 |
| Heading (4 digits) | 9965: Goods Transport Services |
| Section | 6: Distributive trade; accommodation, food and beverage; transport; gas and electricity distribution services |
| Description | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
Transport of goods in a vessel: 5% under 11/2017-CT(R), S. No. 9, item (ii) (No input tax credit on goods other than ships and vessels).
Rate entry for SAC 996521
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 9, item (ii) | Transport of goods in a vessel | 5% | No input tax credit on goods other than ships and vessels. |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 996521
Value of service ₹1,000.00. Client in your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, bill total ₹1,050.00. Client in another state (place of supply outside your state): IGST ₹50.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 996521 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9965) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (996521) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9965
- SAC 996522: Inland water transport services of goods by refrigerator vessels, tankers and other vessels (5%)
- SAC 996523: International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like (5%)
- SAC 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 (5% or 18%)
- SAC 996512: Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like (5% or 18%)
- SAC 996513: Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline (5% or 18%)
- SAC 996514: Transport services via pipeline of other chemicals, coal slurry and of other goods (18%)
- SAC 996515: Moving services of household goods, office equipment and furniture (5% or 18%)
- SAC 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 (18%)
- SAC 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 (5% or 18%)
- SAC 996518: Transport of goods by ropeways (5%)
- SAC 996519: Other land transport services of goods nowhere else classified (18%)
- SAC 996531: Air transport services of letters and parcels and other goods (18%)
- SAC 996532: Space transport services of freight (18%)
- SAC 996540: Multimodal Transport of goods from a place in India to another place in India (5% or 18%)
- SAC 996541: Multimodal Transport of goods from a place in India to another place in India (5% or 18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.