The GST rate on cargo is 18%, under SAC code 997113 (cargo handling services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for cargo
GST rate: 18%
Intra-state: 9% CGST + 9% SGST
Inter-state: 18% IGST
SAC code on the invoice: 997113
Also covers: logistics, freight, shipping
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 cargo
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 cargo
What is the GST rate on cargo?
The GST rate on cargo is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Cargo falls under SAC code 997113.
What is the HSN code for cargo?
Cargo falls under SAC code 997113, which covers cargo handling services. Show this code on every GST tax invoice line for cargo.