SAC 996792 is the services accounting code for goods transport agency services for other modes of transport, under heading 9967 (supporting services in transport). GST is 5% or 18%, depending on which entry of the rate notification describes the service. Rates as of 2026-10-21.
SAC 996792 at a glance
| SAC (6 digits) | 996792 |
|---|---|
| Group (5 digits) | 99679 |
| Heading (4 digits) | 9967: Supporting services in transport |
| Section | 6: Distributive trade; accommodation, food and beverage; transport; gas and electricity distribution services |
| Description | Goods transport agency services for other modes of transport |
| GST rate | 5% or 18%, by entry |
The rate depends on which entry describes the service: 5% for goods transport agency (GTA) service where the GTA has not opted to pay GST itself (the recipient pays under reverse charge where notified) (11/2017-CT(R), S. No. 9, item (iii)(a)); 5% or 18% for GTA service where the GTA opts to pay GST itself (declaration in Annexure V by 31 March for the next year) (11/2017-CT(R), S. No. 9, item (iii)(b)).
Rate entries that can apply for SAC 996792
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 (iii)(a) | Goods transport agency (GTA) service where the GTA has not opted to pay GST itself (the recipient pays under reverse charge where notified) | 5% | No input tax credit on goods and services used to supply it. |
| 11/2017-CT(R), S. No. 9, item (iii)(b) | GTA service where the GTA opts to pay GST itself (declaration in Annexure V by 31 March for the next year) | 5% or 18% | 5% with no input tax credit, or 18% with credit. |
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 996792
Settle which entry applies first; a ₹1,000.00 bill then carries:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), total ₹1,180.00.
The GST calculator does the same split for any amount.
Putting SAC 996792 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 (996792) 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 996791: Goods transport agency services for road transport (5% or 18%)
- SAC 996793: Other goods transport services (18%)
- SAC 996799: Other supporting transport services nowhere else classified (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%)
- SAC 996752: Pilotage and berthing services (18%)
- SAC 996753: Vessel salvage and refloating services (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.