ServiceSAC 9965
Goods transport services other than (i), (ii), (iii) — GST rate 18%
18%GST
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| SAC code | 9965 |
| Category | Goods Transport |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), goods transport services other than (i), (ii), (iii) classified under SAC 9965 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.