When goods are moved from one place to another in India, GST applies under Services Accounting Code (SAC) 9965 – Goods Transport Services.
This SAC code is commonly used by transporters, logistics companies, traders, manufacturers, and service providers involved in moving goods.
Understanding these SAC codes helps in correct GST classification, invoicing, and compliance, especially for businesses dealing with road, rail, air, or water transport.
In this guide, you’ll learn the meaning of SAC 9965, its sub-categories, and practical Indian examples in simple language.
What is SAC Code 9965?
SAC 9965 covers services related to transportation of goods by different modes such as road, rail, air, water, pipeline, ropeway, or multimodal transport.
It does not cover sale of goods—only the service of transporting goods.
Choosing the correct SAC code:
- Ensures proper GST rate application
- Helps avoid GST notices and penalties
- Makes GST returns and audits smoother
Common Mistakes Beginners Make
- Using wrong SAC for GTA vs non-GTA services
- Treating transport service as sale of goods
- Ignoring multimodal transport classification
- Using a generic SAC instead of specific one
Complete SAC Codes for Goods Transport Services under GST
The following table lists the SAC (Services Accounting Codes) for various types of goods transport services, helping to classify and standardize transport operations across road, rail, water, air, and multimodal modes.
| SAC code | SAC Description |
|---|---|
| 9965 | Goods Transport Services |
| 996511 | Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like 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 and office furniture, intermodal containers, bulk cargo and the like |
| 996513 | Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline |
| 996514 | Transport services via pipeline of other chemicals, coal slurry and of other goods |
| 996515 | Moving services of household goods, office equipment and furniture |
| 996516 | Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency |
| 996517 | Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways |
| 996518 | Transport of goods by ropeways |
| 996519 | Other land transport services of goods nowhere else classified |
| 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels |
| 996523 | International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like |
| 996531 | Air transport services of letters and parcels and other goods |
| 996532 | Space transport services of freight |
| 996540 | Multimodal Transport of goods from a place in India to another place in India |
Example
- A truck carrying furniture from Jaipur to Delhi charging ₹18,000 will be using SAC 996511 because the service is road transport of goods.
- A cement company sending cement bags by train for ₹2,50,000 will be using SAC 996512 because the service is rail transport of goods.
- Gas transported through a pipeline to an industrial unit will be using SAC 996513 because the service is pipeline transport of gas.
- Coal slurry moved via pipeline to a power plant will be using SAC 996514 because the service is pipeline transport of liquids/solids.
- Packers & movers shifting a house for ₹35,000 will be using SAC 996515 because the service is household goods shifting.
- A small vehicle carrying goods locally without a consignment note will be using SAC 996516 because the service is local transport of goods without formal paperwork.
- A private company moving containers by train will be using SAC 996517 because the service is container transport by rail.
- Goods transported via ropeway in a mining zone will be using SAC 996518 because the service is special transport via ropeway.
- Any special-purpose land transport not covered elsewhere will be using SAC 996519 because the service is miscellaneous land transport.
- Goods shipped by sea from Mumbai to Dubai will be using SAC 996521 because the service is international sea transport.
- Cargo moved through inland waterways in Assam will be using SAC 996522 because the service is inland waterway transport.
- A container shipped from India to Europe will be using SAC 996523 because the service is international container shipping.
- A courier company sending goods by air from Delhi to Chennai will be using SAC 996531 because the service is air courier service.
- Cargo sent via satellite will be using SAC 996532 because the service is satellite cargo transport.
- Goods moved from a factory to a port by road and then rail under one contract will be using SAC 996540 because the service is combined multimodal transport.
SAC Code 9965 covers almost every type of goods transportation service in India, whether by road, rail, air, water, or pipeline.
Understanding the correct sub-code ensures accurate GST billing and compliance.
If you deal with logistics, trading, manufacturing, or transport services, learning these SAC codes is essential for smooth GST operations.