SAC whether 9967 or 9965

Based on the GST tariff, transporter services for goods transportation fall under SAC (Service Accounting Code) 9965, which covers "Transportation of goods by road". However, in your case, the transporter has raised a separate bill for halt charges, which refers to the charges for the vehicle standing idle at the port for 2 days. Halt charges are considered a separate service from transportation, and they fall under SAC 9967, which covers "Supporting services for transportation". So, in this case, the transporter's service for halt charges would fall under SAC 9967. Please note that GST rates and SAC codes are subject to change, see gst website