SAC for Transportation services by GTA 996511 or 996791?

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Venkatesh (Querist)
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18 May 2025 If a Goods Transport Agency has opted to tax under Forward charge mechanism @ 12% with ITC, which SAC should be used of Transportation of goods by road? SAC 996511 or SAC 996791?
Please mention applicable notification/circular/clarification.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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18 May 2025 For a Goods Transport Agency (GTA) that has opted for Forward Charge Mechanism at 12% with ITC, the correct SAC (Service Accounting Code) for transportation of goods by road is SAC 996511.
SAC 996511 specifically covers services provided by a GTA for transportation of goods by road, whereas SAC 996791 is more broadly related to other supporting transport services. Fir details refer::
https://cleartax.in/s/freight-charges-hsn-code-and-gst-rate