SAC Code 9965 vs 9967
Direct Definition
Service Accounting Codes used on freight invoices to classify road transport vs auxiliary cargo handling services.
Detailed Explanation & Statutory Rules
SAC 9965 is strictly reserved for "Goods transport services by road under a GTA consignment note". SAC 9967 applies to "Supporting and auxiliary transport services" such as cargo handling, loading/unloading labor, packing, and warehouse storage.
Legal Reference / Act: CBIC Services Classification Scheme under GST.
Practical Indian Freight Example
"On a ₹60,000 invoice: ₹55,000 freight is billed under SAC 9965 (5% RCM), and ₹5,000 crane loading charge is billed under SAC 9967 (18% GST)."
Key Questions & Answers
Can SAC 9965 and 9967 be on the same tax invoice?
Yes, Bilty automatically separates line items by SAC code with appropriate tax percentages.
Other Useful Transport Terms:
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