SAC 996761 is the services accounting code for airport operation services (excluding cargo handling), under heading 9967 (supporting services in transport). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 996761 at a glance
| SAC (6 digits) | 996761 |
|---|---|
| Group (5 digits) | 99676 |
| Heading (4 digits) | 9967: Supporting services in transport |
| Section | 6: Distributive trade; accommodation, food and beverage; transport; gas and electricity distribution services |
| Description | Airport operation services (excluding cargo handling) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Supporting services in transport (cargo handling, storage, clearing and forwarding and the like; GTA service falls under heading 9965): 18% under 11/2017-CT(R), S. No. 11.
Rate entry for SAC 996761
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. 11 | Supporting services in transport (cargo handling, storage, clearing and forwarding and the like; GTA service falls under heading 9965) | 18% | None |
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 996761
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 996761 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9967) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (996761) 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 9967
- SAC 996762: Air traffic control services (18%)
- SAC 996763: Other supporting services for air transport (18%)
- SAC 996764: Supporting services for space transport (18%)
- SAC 996768: Other supporting services for air transport (18%)
- SAC 996769: Supporting services for space transport (18%)
- SAC 996711: Container handling services (18%)
- SAC 996712: Customs House Agent services (18%)
- SAC 996713: Clearing and forwarding services (18%)
- SAC 996719: Other cargo and baggage handling services (18%)
- SAC 996721: Refrigerated storage services (18%)
- SAC 996722: Bulk liquid or gas storage services (18%)
- SAC 996729: Other storage and warehousing services (18%)
- SAC 996731: Railway pushing or towing services (18%)
- SAC 996739: Other supporting services for railway transport nowhere else classified (18%)
- SAC 996741: Bus station services (18%)
- SAC 996742: Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services (18%)
- SAC 996743: Parking lot services (18%)
- SAC 996744: Towing services for commercial and private vehicles (18%)
- SAC 996749: Other supporting services for road transport nowhere else classified (18%)
- SAC 996751: Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like (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.