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SAC CODE - 996751 : Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc
GST RATE ON SAC CODE - 996751 IS 18%
Services Accounting Codes (SAC Codes) 996751 is used for the Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light 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 Supporting services in transport.
How Services Accounting Codes (SAC Codes) 996751 - 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 67 represent the major nature of service, Supporting services in transport in this case.
The next two digits 51 represent the detailed nature of service, Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc in this case.
Explanation Of SAC CODE - 996751
- operation services of ports, such as wharves, docks, piers or quays and other services connected with coastal, inland and transoceanic marine terminal facilities, including passenger terminals;
- services to coastal, inland and transoceanic shipping, provided by locks, boat lifts, weirs, sluices;
- services to coastal, inland and transoceanic shipping, provided by lighthouses, lightships and light vessels, buoys, channel markers and similar aids to navigation;
- operating and maintenance services of boat, barge and ship canals, of canalized rivers and of other artificial or non-artificial inland waterways; towing of inland water vessels on canals other than by tugboat, e.g., by tractors or locomotives on the tow-path