ServiceSAC 9965
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. — GST rate 0%
0%GST
Condition: Explanation. – Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| SAC code | 9965 |
| Category | Goods Transport |
| Source notification | 12/2017 (amended by 16/2025) |
As per Notification 12/2017 (amended by 16/2025), 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. classified under SAC 9965 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Explanation. – Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator..