What does SAC code 996422 cover?

SAC code 996422 covers Local transport of goods (road) by vehicles owned/hired. It belongs to the Services category.

What is the GST rate for SAC code 996422?

Goods under SAC 996422 attract 5% GST in India as of 2026.

Do I need to print 996422 on my invoice?

HSN reporting depends on turnover: up to Rs 5 crore you report 4 digits on B2B invoices, above Rs 5 crore you report 6 digits. Enter 996422 on the line item and IndiaCRM prints the right number of digits for your turnover slab.

SAC Code 996422: Local transport of goods (road) by vehicles owned/hired

SAC code 996422 classifies local transport of goods (road) by vehicles owned/hired under India's GST system. GST rate: 5%.

GST Rate Breakdown

GST Rate: 5%
CGST + SGST (intra-state): 2.5% + 2.5%
IGST (inter-state): 5%

Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.

The 5% slab covers daily-use items and essentials

The 5% slab covers daily-use items and essentials. Local transport of goods (road) by vehicles owned/hired sits in this bracket, keeping prices low for consumers. Full ITC available.

Sample Calculation for Local transport of goods (road) by vehicles owned/hired

Taxable value: ₹10,000
GST (5%): ₹500
Intra-state: ₹250 CGST + ₹250 SGST
Inter-state: ₹500 IGST
Total: ₹10,500

When to Use SAC Code 996422

Use SAC code 996422 on every tax invoice for local transport of goods (road) by vehicles owned/hired. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.

FAQs about SAC 996422

What is SAC code 996422?

SAC code 996422 classifies local transport of goods (road) by vehicles owned/hired under India's GST system. The applicable GST rate is 5%.

What is the GST rate for Local transport of goods (road) by vehicles owned/hired?

Local transport of goods (road) by vehicles owned/hired attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.

Is Local transport of goods (road) by vehicles owned/hired exempt from GST?

No. Local transport of goods (road) by vehicles owned/hired attracts 5% GST on every taxable sale.