SAC code for goods transport service.
Goods transport service is classified under SAC code 9965 (Goods Transport Services). GST is 0%–18% depending on the exact product — the table below shows which notification entry covers what.
Services for transporting goods by any mode of transport (road, rail, air, sea or inland waterways). This includes the movement of cargo, freight, and merchandise from one location to another for commercial purposes.
gst rates for goods transport service
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one t | S.No 21)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | 21A Heading Services provided by a goods transport agency to an Nil Nil | S.No 21A)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) | S.No 20)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | 21B Heading Services provided by a goods transport agency, Nil Nil | S.No 21B)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | 19C 9965 Satellite launch services supplied by Indian Space Nil Nil." Research Organisation, Antrix Corporation Limited or New Space India Limited. [F. No.354/135/2020 -TRU] (Pramod Kumar) Director to the Government of India Note: The principal notification wa | S.No 19C)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services by way of transportation of goods- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. | S.No 18)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. | S.No 19)12/2017-Central Tax (Rate) as amended |
| 5% | 2.5% + 2.5% | Transport of goods by ropeways | S.No 9 item (via)11/2017-Central Tax (Rate) as amended by 03/2022-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Transport of goods by rail (other than in containers by private operators) | S.No 9 item (i)11/2017-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Transport of goods in a vessel | S.No 9 item (ii)11/2017-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Goods Transport Agency (GTA) services where the GTA has not opted to pay GST itself (tax paid by the recipient under reverse charge) | S.No 9 item (iii(a))11/2017-Central Tax (Rate) as amended by 03/2022-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Goods Transport Agency (GTA) services where the GTA has opted to pay GST itself (forward charge) | S.No 9 item (iii(b))11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Transport of goods in containers by rail by any person other than Indian Railways | S.No 9 item (iv)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Transportation of natural gas, petroleum crude, petrol, diesel or aviation turbine fuel through pipeline | S.No 9 item (v)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Multimodal transportation of goods within India where no leg is by air | S.No 9 item (vi(a))11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Goods transport services other than the items above | S.No 9 item (vii)11/2017-Central Tax (Rate) as amended by 03/2022-Central Tax (Rate) |
| 18% | 9% + 9% | Multimodal transportation of goods within India where at least one leg is by air | S.No 9 item (vi(b))11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Transportation of natural gas, petroleum crude, petrol, diesel or aviation turbine fuel through pipeline | S.No 9 item (v)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Transport of goods in containers by rail by any person other than Indian Railways | S.No 9 item (iv)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Goods Transport Agency (GTA) services where the GTA has opted to pay GST itself (forward charge) | S.No 9 item (iii(b))11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
what changed for goods transport service
- 2022-07-18 → 2025-09-21: GST 12% (03/2022-Central Tax (Rate))
- 2022-07-18 → 2025-09-21: GST 5% (03/2022-Central Tax (Rate))
- 2018-07-27 → 2025-09-21: GST 12% (13/2018-Central Tax (Rate))
- 2018-07-27 → 2025-09-21: GST 12% (13/2018-Central Tax (Rate))
- 2018-01-25 → 2025-09-21: GST 5% (1/2018-Central Tax (Rate))
- 2018-01-25 → 2025-09-21: GST 12% (1/2018-Central Tax (Rate))
also searched as
cargo transportcommercial haulagefreight servicesgoods movementhaulage servicestransport by lorrytrucking servicesroad transport
more specific codes under 9965
- 996511Road transport services of Goods including letters, parcels, live animals, household and o
- 996512Railway transport services of Goods including letters, parcels, live animals, household an
- 996513Transport services of petroleum and natural gas, water, sewerage and other goods via pipel
- 996514Transport services via pipeline of other chemicals, coal slurry and of other goods
- 996515Moving services of household goods, office equipment and furniture
- 996516Road transport services of goods including letters, parcels, live animals, containers and
- 996517Railway transport services of goods including letters, parcels, live animals, household an
- 996518Transport of goods by ropeways
Not 100% sure this is your code?
Get it confirmed by a CA or customs expert before you invoice or import.
Full detail — official text, every sub-code and rate history — on the SAC 9965 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing