The HSN code 9965 pertains to "Goods transport services" under the GST regime in India. This includes various forms of transport services for goods by different modes of transportation.
Here’s a more detailed breakdown of SAC code 9965:
- 996511: Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and freight.
- 996512: Road transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and freight.
- 996513: Water transport services of goods by inland waterways.
- 996514: Coastal and transoceanic water transport services of goods.
- 996515: Air and space transport services of goods.
- 996516: Transport services via pipelines and other transport services of goods.
For GST purposes in India, the GST rate for services under SAC code 9965 can vary depending on the specific type of goods transport service provided. Typically, the rates are:
- 5% with no input tax credit (ITC)
- 12% with full input tax credit (ITC)
