How to account for SAC 996511 in books?

When purchasing: Debit Travel & Conveyance (6400), Credit Bank/Payable. When selling: Debit Receivable, Credit Service Revenue (4100). GST is booked to ITC (purchase) or Output Payable (sale) accounts.

Is Reverse Charge (RCM) applicable on SAC 996511?

Yes. SAC 996511 (Goods Transport Agency (GTA) services) is subject to Reverse Charge Mechanism under Section 9(3) of the CGST Act. The recipient must pay GST instead of the supplier.

SAC Code 996511 — Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles — 5% GST

Q: What is the GST rate for SAC Code 996511?

SAC Code 996511 (Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles) attracts 5% GST. For intra-state supply: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.

About SAC Code 996511

SAC Code 996511 covers Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles and attracts a GST rate of 5%. For intra-state supplies, this is split as 2.5% CGST + 2.5% SGST. For inter-state supplies, 5% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).

How to Use SAC Code 996511 on GST Invoices

Include the SAC code 996511 on every GST invoice for road transport services of goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
Businesses with turnover above ₹5 crore must use 6-digit SAC codes
Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
The SAC code must match the product/service description on your invoice
Incorrect SAC codes can lead to GST notices and ITC mismatches

Related SAC Codes

996512 — Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
996513 — Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
996514 — Transport services via pipeline of other chemicals, coal slurry and of other goods
996515 — Moving services of household goods, office equipment and furniture
996516 — Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency

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Last verified: 2026-06-26 · Source: CBIC Master Tariff

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