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SAC CODE - 996521 : Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc

GST RATE ON SAC CODE - 996521 IS 18%


Services Accounting Codes (SAC Codes) 996521 is used for the Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Goods Transport Services.

How Services Accounting Codes (SAC Codes) 996521 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 65 represent the major nature of service, Goods Transport Services in this case.

The next two digits 21 represent the detailed nature of service, Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc in this case.

Explanation Of SAC CODE - 996521

This service code includes 
  1. coastal and transoceanic water transportation of frozen or refrigerated goods in specially refrigerated compartments; 
  2. coastal and transoceanic water transportation of crude oil in special tankers; 
  3. coastal and transoceanic water transportation of other bulk liquids or gases such as natural gas, methane and refined petroleum products in special tankers; 
  4. coastal and transoceanic water transportation of crude oil in special tankers; 
  5. coastal and transoceanic water transportation of other bulk liquids or gases such as natural gas, methane and refined petroleum products in special tankers; 
  6. coastal and transoceanic water transportation of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport; 
  7. coastal and transoceanic water transportation of letters and parcels on behalf of postal and courier services; coastal and transoceanic water transportation of dry bulk goods such as cereals, flours, cement, sand, coal, etc.; 
  8. towing and pushing services on the high seas and on coastal waters; 
  9. towing services for oil rigs, floating cranes, dredging vessels and buoys, as well as ships' hulls and incomplete vessels, on coastal waters or the open sea; 
  10. coastal and transoceanic water transportation of freight not elsewhere classified.