GST Rate for Customs Agents-Cargo Handling and Warehousing
GST Rate for Customs Agents, Cargo Handling and Warehousing
GST rate for services and goods is fixed by the GST Council in India. GST rate for services fall under the rates of 0%, 5%, 12%, 18% or 28%. SAC code has been utilised by the GST Council for fixing of GST rate for services. SAC code or Service Accounting Code is a services classification system devised by the Service Tax Department for levy of service tax. In this article, we look at the GST rate for customs agents, cargo handling, warehousing and other support services in transport.
Supporting Services in Transport
Supporting services in transport is a group heading in SAC code that contains various sub-headings like cargo handling services, storage and warehousing services, supporting services for railway transport, supporting services for road transport, supporting services for water transport (coastal, transoceanic and inland waterways), supporting services for air or space transport and other supporting transport services. The SAC code for all supporting services in transport fall under 9967.
Customs Agents and Cargo Handling Services
The following are the SAC code for different types of customs agents and cargo handling services:
SAC Code 996711 – Container handling services.
SAC Code 996712 – Customs house agent services.
SAC Code 996713 – Clearing and forwarding services.
SAC Code 996719 – Other cargo and baggage handling services.
Storage and Warehousing Services
The following are the SAC code for different types of storage and warehousing services:
SAC Code 996721 – Refrigerated storage services.
SAC Code 996722 – Bulk liquid or gas storage services.
SAC Code 996729 – Other storage and warehousing services.
Supporting Services for Railway Transport
The following are the SAC code for different types of supporting services for railway transport:
SAC Code 996731 – Railway pushing or towing services.
SAC Code 996739 – Other supporting services for railway transport.
Supporting Services for Road Transport
The following are the SAC code for different types of supporting services for road transport:
SAC Code 996741 – Bus station services.
SAC Code Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.
SAC Code 996743 – Parking lot services.
SAC Code 996744 – Towing services for commercial and private vehicles.
SAC Code 996749 – Other supporting services for road transport.
Supporting Services for Water Transport
The following are the SAC code for different types of supporting services for water transport:
SAC Code 996751 – Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, lightships etc.
SAC Code 996752 – Pilotage and berthing services.
SAC C0de 996753 – Vessel salvage and refloating services.
SAC Code 996759 – Other supporting services for water transport.
Supporting Services for Air or Space Transport
The following are the SAC code for different types of supporting services for air or space transport:
SAC Code 996761 – Airport operation services (excl. cargo handling).
SAC Code 996762 – Air traffic control services.
SAC Code 996763 – Other supporting services for air transport.
SAC Code 996764 – Supporting services for space transport.
Other Supporting Transport Services
The following are the SAC code for different types of other supporting transport services:
SAC Code 996791 – Goods transport agency services for road transport.
SAC Code 996792 – Goods transport agency services for other modes of transport.
SAC Code 996793 – Other goods transport services.
SAC Code 996799 – Other supporting transport services.
GST Rate for Supporting Services in Transport
Services provided by a goods transport agency, by way of transport of the following goods are exempt from GST:
- Agricultural produce;
- Goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
- Goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
- Milk, salt and food grain including flour, pulses and rice;
- Organic manure;
- Newspaper or magazines registered with the Registrar of Newspapers;
- Relief materials meant for victims of natural or human-made disasters, calamities, accidents or mishap; or
- Defence or military equipment;
5% GST rate with no input tax credit is applicable for services of goods transport agency (GTA) in relation to transportation of goods and transportation of used household goods for personal use.
The default GST rate for services for which specific rate has not been provided by the GST Council shall apply at 18%. Hence, 18% GST rate would be applicable for most of the supporting services in transport.
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