What is SAC code 9968?

SAC (Service Accounting Code) 9968 classifies postal, courier, local delivery and other delivery services — all 18% (structure recast w.e.f. 22-09-2025; local delivery through under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Transport service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 9968

Issuing tax invoices for postal, courier, local delivery and other delivery services — all 18% (structure recast w.e.f. 22-09-2025; local delivery through
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.

→ Generate invoice with SAC 9968 → Calculate GST at 18%→ Find another SAC