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HSN/SAC for GTA services and GST Rate

Venkatesh (Audit Assistant) (32 Points)

17 May 2025

Hi,

I want to know what is the SAC for transportation of goods by GTA.

Some are using '996791' while others use '996511'. Please clarify which code is correct.

Also clarify the GST rates for GTA.

Is there any notification or clarification in this regard?

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5 Replies

CA Shyam Agarwal (Chartered Accountant) (32 Points)
Replied 17 May 2025

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.

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Venkatesh (Audit Assistant) (32 Points)
Replied 17 May 2025

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.

CA Shyam Agarwal (Chartered Accountant) (32 Points)
Replied 17 May 2025

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

Attached File : 4151748 20250517152655 sac codes cbic.pdf downloaded: 4 times

Venkatesh (Audit Assistant) (32 Points)
Replied 18 May 2025

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

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.
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.