Rate at a Glance
SAC heading 9965
GST rate guide
Goods transport by a goods transport agency (GTA) is taxed at 5% without input tax credit (under reverse or forward charge) or at 18% with input tax credit. Transport of goods by rail and by vessel is generally taxed at 5%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 8 SAC codes under 9965
| SAC code | Description |
|---|---|
| 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. |
| 996512 | Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc |
| 996513 | Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline |
| 996519 | Other land transport services of goods n.e.c. |
| 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels. |
| 996531 | Air transport services of letters & parcels and other goods |
| 996532 | Space transport services of freight |
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