HSN/SAC for GTA services and GST Rate

996511 SAC is for Road transport services other than GTA and rate is NIL. whereas, 996791 is for Goods Transport Agency (GTA) services for road Transport. In this case GST Rate will be 5% for RCM and 12% Forward charge.

GTA is one which provides services in relation to transport and issues a consignment note.

 Hope This clarifies your Doubt, Do contact if still unresolved.

Can you provide any notification/circular to support your answer?

As per notification no.11/2017, SAC 9965 also covers GTA. I can't find any notification which says 996511 SAC is for Road transport services other than GTA.

Iam hereby Attaching a File of CBIC SAC Codes, you can refer it. It is stated as 996511 is for road transport services and 996791 is for Goods transport agency service for road transport

I have already referred this. I have also checked on the GST portal where descripttion for SAC '996511' is showing as follows:-

"Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle by a goods transport agency."

I have also referred various notifications related to GTA services. The original rate notification 11/2017 dated 28/07/2017 has 2 entries related to GTA

1. Entry no.9(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
   Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2. Entry no.11(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
   Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

https://cbic-gst.gov.in/hindi/pdf/central-tax-rate/Notification11-CGST.pdf

All subsequent notifications related to GTA including option to pay GST under RCM and FCM refer to Entry 9 of Notification 11/2017 only. 

It will be of great help if you can provide any notification or circular or clarification in support of your view "996511 SAC is for Road transport services other than GTA and rate is NIL" 

Thank you.

Notification no 3/2022 for Option to pay under RCM/FCM for GTA is also referring to entry no 9 ie.,9965

Please refer below attached notification.

kindly help if you can provide any notification or circular for "996511 SAC is for Road transport services other than GTA and rate is NIL" 

Sir,

As per my understanding, there is no separate SAC for road transport services other than those provided by a Goods Transport Agency (GTA). SAC 996511 applies to "Services of transportation of goods by road" in general. The SAC remains the same regardless of whether the service provider qualifies as a GTA.

An exemption is, however, provided under Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 for road transport services rendered by entities other than a GTA or a courier agency. The relevant entry states:

Sl no.18 - Heading 9965 

“Services by way of transportation of goods—
(a) by road, except the services of—
    (i) a goods transport agency;
    (ii) a courier agency;
(b) by inland waterways.”

Tax rate - NIL

Thank you.

This is a valid question and a common point of confusion. For Goods Transport Agency (GTA) services, the generally accepted SAC is 996511, which covers road transport services of goods. The code 996791 usually applies to other supporting transport-related services and is often used incorrectly for GTA.

As for GST rates on GTA services, they typically depend on who pays the tax and whether ITC is claimed:

• 5% GST (without ITC) under reverse charge in most cases

• 12% GST (with ITC) if the GTA opts to pay tax forward charge
  This is backed by GST notifications and clarifications issued under CGST law, so it’s always good to check the latest circulars or notifications for updates.

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Hope this clears up the SAC/GST part and adds a bit of fun context as well.