Kitne Din
ServiceSAC Heading 9968

Local delivery services - b. other than (a) above — GST rate 18%

18%GST
Condition: Effective 22-09-2025; Sl. No. 12 fully substituted
CGST (intra-state)9%
SGST / UTGST (intra-state)9%
IGST (inter-state)18%
SAC codeHeading 9968
CategoryTransport/Logistics
Source notification15/2025

As per Notification 15/2025, local delivery services - b. other than (a) above classified under SAC Heading 9968 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. This rate applies subject to the condition: Effective 22-09-2025; Sl. No. 12 fully substituted.

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Related SAC codes

Heading 9968Local delivery services - a. supplied through electronic commerce…18%Heading 9968Delivery services other than (i), (ii) and (iii) above18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to diamonds falling under…1.5%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to - (a) all food and food…5%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to manufacture of alcoholic…18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work other than (i), (ii), and (iii) above18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of any treatment or process on goods belonging to…5%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of any treatment or process on goods belonging to…18%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.