Transport

SAC 996522

Inland water transport services of goods by refrigerator vessels, tankers and other vessels

5% GST

Rate note: transport of goods in a vessel: 5% with restricted ITC; residual 18%

What is SAC code 996522?

SAC (Service Accounting Code) 996522 classifies inland water transport services of goods by refrigerator vessels, tankers and other vessels 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 996522

Issuing tax invoices for inland water transport services of goods by refrigerator vessels, tankers and other vessels
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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