Heading 9967 - Supporting Services In Transport, GST Tax Rate and SAC

Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.

SAC Description Percentage
9967

(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

Condition:

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]

 CGST - 2.5%
SGST - 2.5%
IGST - 5%
9967

(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

Condition:

Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.

 CGST - 6%
SGST - 6%
IGST - 12%
9967

(ii) Supporting services in transport other than (i) above.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9967

Services provided by a goods transport agency, by way of transport in a goods carriage of -
(a) agricultural produce;
(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
(d) milk, salt and food grain including flour, pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
(h) defence or military equipments.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9967

Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: -
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of persons;
(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9967

Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, -
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9967

Service by way of access to a road or a bridge on payment of toll charges.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9967

Service by way of access to a road or a bridge on payment of annuity.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9967

Services by way of loading, unloading, packing, storage or warehousing of rice.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9967

Services by way of warehousing of minor forest produce.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9967

Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.

 CGST - Nil%
SGST - Nil%
IGST - Nil%

Services under Heading 9967 - Supporting Services In Transport with 6 digit code