The HSN (Harmonized System Nomenclature) code for goods transport services is actually classified under the Service Accounting Codes (SAC) rather than HSN codes. The relevant SAC code for goods transport services is as follows:
- SAC
Code: 9965
- This
SAC code covers "Goods transport services."
Subcategories:
- 996511: Road transport services of goods including through freight
container.
- 996512: Railway transport services of goods including through freight
container.
- 996513: Sea and coastal freight water transport services of goods.
- 996514: Inland freight water transport services of goods.
- 996515: Air and space transport services of goods.
- 996519: Other land transport services of goods.
GST Rate:
- GST
Rate: The GST rate for goods transportation
services by road is generally 5% with no input tax credit (ITC) or 12%
with full ITC. For other modes of transportation, the GST rates may vary.
These SAC codes are used for classifying freight
and goods transport services under the GST regime in India.
