Freight Charges HSN Code

In the context of the GST (Goods and Services Tax) regime in India, freight charges are classified under Service Accounting Codes (SAC) rather than HSN (Harmonized System Nomenclature) codes. Here are the relevant SAC codes for different types of freight and transportation services:

9965: Goods Transport Services, which include:

996511: Road transport services of goods (excluding services of a goods transport agency and courier services)

996512: Services of goods transport agency (GTA) for road transport of goods

996513: Rail transport services of goods

996521: Transport services of goods by sea

996522: Transport services of goods by inland waterways

996531: Air transport services of goods

These SAC codes are used to classify freight and transportation services for GST purposes, ensuring proper categorization and taxation of services related to the transportation of goods.