CA
287 Points
Posted on 22 September 2017
1. Land Transport Services of Goods:
SAC Code 996511 – Road transport services:- nil rate
SAC Code 996512 – Railway transport services:- 5%- with ITC of input service
SAC Code 996513 – Transport services:- 18%
SAC Code 996519 – Other land transport services:- 18%
2. Water Transport Services of Goods:-
SAC Code 996521 – Coastal and transoceanic (overseas) water transport services:- 18%
SAC Code 996522 – Inland water transport services:- nil rate
3. Air Transport Services of Goods:-
SAC Code 996531 – Air transport services:- 18%
SAC Code 996532 – Space transport services:-18%
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