ServiceSAC 9965
The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]] — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | 9965 |
| Category | Goods Transport |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), the credit of input tax charged on goods used in supplying the service has not been taken. [please refer to explanation no. (iv)]] classified under SAC 9965 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.