Impact of gst on custom house agent

The following are the SAC code for different types of customs agent and cargo handling services:

SAC Code 996711 – Container handling services.

SAC Code 996712 – Customs house agent services.

SAC Code 996713 – Clearing and forwarding services.

SAC Code 996719 – Other cargo and baggage handling services.

The default GST rate for services for which specific rate has not been provided by the GST Council is 18%. Hence, 18% GST rate would be applicable for most of the supporting services in transport.