Transport

SAC 996513

Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

5% GST

Rate note: GTA by road: 5% without ITC or 18% with ITC; rail: 5% with restricted ITC (containers by non-IR rail 5%/18%); pipeline and residual: 18%

What is SAC code 996513?

SAC (Service Accounting Code) 996513 classifies transport services of petroleum & natural gas, water, sewerage and other goods via pipeline under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Transport service category.

GST rate

Intra-state split

CGST 2.5% + SGST 2.5%

When to use SAC 996513

Issuing tax invoices for transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

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