GST Rate on Airport handling
The GST rate on airport handling is 18%, under SAC code 996812 (cargo handling at airports). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for airport handling
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 996812
- Also covers: air cargo
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on airport handling
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on airport handling
What is the GST rate on airport handling?
The GST rate on airport handling is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Airport handling falls under SAC code 996812.
What is the HSN code for airport handling?
Airport handling falls under SAC code 996812, which covers cargo handling at airports. Show this code on every GST tax invoice line for airport handling.