GST Rate on Warehousing
The GST rate on warehousing is 18%, under SAC code 996713 (storage services, warehouse services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for warehousing
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 996713
- Also covers: storage, godown
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 warehousing
- 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 warehousing
What is the GST rate on warehousing?
The GST rate on warehousing is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Warehousing falls under SAC code 996713.
What is the HSN code for warehousing?
Warehousing falls under SAC code 996713, which covers storage services, warehouse services. Show this code on every GST tax invoice line for warehousing.