GOODS TRANSPORT SERVICES
| SAC Code | Description of Services | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 9965 | Goods Transport Services | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996511 | Road Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Containers Etc By Refrigerator Vehicles, Trucks, Trailers, Man Or Animal Drawn Vehicles Or Any Other Vehicles. | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996512 | Railway Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Intermodal Containers, Bulk Cargo Etc | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996513 | Transport Services Of Petroleum & Natural Gas, Water, Sewerage And Other Goods Via Pipeline | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996519 | Other Land Transport Services Of Goods N.E.C. | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996521 | Coastal And Transoceanic (Overseas) Water Transport Services Of Goods By Refrigerator Vessels, Tankers, Bulk Cargo Vessels, Container Ships Etc | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996522 | Inland Water Transport Services Of Goods By Refrigerator Vessels, Tankers And Other Vessels. | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996531 | Air Transport Services Of Letters & Parcels And Other Goods | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996532 | Space Transport Services Of Freight | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. 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)] 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. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
To find the exact GST rate for your road transportation service, you’ll need to look up the specific Service Accounting Code (SAC) associated with it. The SAC code builds upon the HSN code by adding two more digits to provide more granular detail about the service. Here’s a step-by-step guide:
- Identify the exact service: Pinpoint the specific type of transportation service by road you’re dealing with (e.g., regular goods transport, refrigerated transport, transportation of dangerous goods).
- Find the corresponding SAC code: Several resources can help you with this. Government websites or GST portals typically allow you to search for SAC codes using keywords or service descriptions.
- Look up the current GST rate for the SAC code: Once you have the SAC code, you can find the applicable GST rate on government websites or by consulting with a tax professional.
Frequently Asked Questions (FAQs)
Q.What is an HSN code?
An HSN code is a standardized system of classification used to identify goods and services for taxation purposes. It helps in the uniform implementation of tax laws across different industries and sectors.
Q.What is the HSN code for transportation services by road?
The HSN code for transportation services by road is 996511 for goods transport services, 996512 for passenger transport services, and 996513 for transport support services.
Q.How do I know which HSN code to use for my transportation services?
The HSN code you use will depend on the specific nature of your transportation services. It’s best to consult with a tax professional to determine the correct HSN code for your business.
What are the benefits of using the correct HSN code for my transportation services?
Using the correct HSN code ensures that you comply with tax laws and regulations. It also helps in the proper classification of your business, making it easier to track and analyze data related to your services.
Can the HSN code for transportation services by road vary based on the location or state of my business?
No, the HSN code for transportation services by road is standardized and applicable across all states and locations in India.
Are there penalties for using the wrong HSN code for my transportation services?
Yes, using the wrong HSN code can result in penalties, fines, and even legal action. It’s best to consult with a tax professional to ensure that you are using the correct HSN code for your business.
Do I need to register for an HSN code for my transportation services?
No, you don’t need to register for an HSN code separately. It’s automatically applied based on the nature of your services. However, it’s still important to ensure that you are using the correct code for your business.
