| SAC | Heading |
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 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (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. 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. | 0% | - | - | - |
| SAC | Heading |
9967
— Service by way of access to a road or a bridge on payment of toll charges. Condition: … | 0% | 0% | 0% | 0% |
| SAC | Heading |
9967
— Service by way of access to a road or a bridge on payment of annuity | 0% | - | - | - |
| SAC | Heading |
9967
— Services by way of loading, unloading, packing, storage or warehousing of rice. Condition: … | 0% | 0% | 0% | 0% |
| SAC | Heading |
9967
— Other Supporting services in transport | 18% | 9% | 9% | 9% |
| SAC | Heading |
9967
— 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 | 12% | - | - | - |
| SAC | Heading |
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. | 0% | - | - | - |
| SAC | Heading |
9967
— Services by way of warehousing of minor forest produce. Condition: … | 0% | 0% | 0% | 0% |
| SAC | Heading |
9967
— “Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.”; Condition: … | 0% | 0% | 0% | 0% |
| SAC | Service code |
996711
— Container handling services | 18% | - | - | - |
| SAC | Service code |
996712
— Customs House Agent services | 18% | - | - | - |
| SAC | Service code |
996713
— Clearing and forwarding services | 18% | - | - | - |
| SAC | Service code |
996719
— Other cargo and baggage handling services | 18% | - | - | - |
| SAC | Service code |
996721
— Refrigerated storage services | 18% | - | - | - |
| SAC | Service code |
996722
— Bulk liquid or gas storage services | 18% | - | - | - |
| SAC | Service code |
996729
— Other storage and warehousing services | 18% | - | - | - |
| SAC | Service code |
996731
— Railway pushing or towing services | 18% | - | - | - |
| SAC | Service code |
996739
— Other supporting services for railway transport n.e.c. | 18% | - | - | - |
| SAC | Service code |
996741
— Bus station services | 18% | - | - | - |
| SAC | Service code |
996742
— Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. | 18% | - | - | - |
| SAC | Service code |
996743
— Parking lot services | 18% | - | - | - |
| SAC | Service code |
996744
— Towing services for commercial and private vehicles | 18% | - | - | - |
| SAC | Service code |
996749
— Other supporting services for road transport n.e.c. | 18% | - | - | - |
| SAC | Service code |
996751
— Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc | 18% | - | - | - |
| SAC | Service code |
996752
— Pilotage and berthing services | 18% | - | - | - |
| SAC | Service code |
996753
— Vessel salvage and refloating services | 18% | - | - | - |
| SAC | Service code |
996759
— Other supporting services for water transport n.e.c. | 18% | - | - | - |
| SAC | Service code |
996761
— Airport operation services (excl. cargo handling) | 18% | - | - | - |
| SAC | Service code |
996762
— Air traffic control services | 18% | - | - | - |
| SAC | Service code |
996763
— Other supporting services for air transport | 18% | - | - | - |
| SAC | Service code |
996764
— Supporting services for space transport | 18% | - | - | - |
| SAC | Service code |
996791
— Goods transport agency services for road transport | 5% | - | - | - |
| SAC | Service code |
996792
— Goods transport agency services for other modes of transport | 5% | - | - | - |
| SAC | Service code |
996793
— Other goods transport services | 5% | - | - | - |
| SAC | Service code |
996799
— Other supporting transport services n.e.c | 18% | - | - | - |