SAC Code 997113: Cargo handling services
SAC code 997113 classifies cargo handling services under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
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.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Cargo handling services falls in this bucket. Full ITC available.
Sample Calculation for Cargo handling services
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 997113
Use SAC code 997113 on every tax invoice for cargo handling services. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 997113
What is SAC code 997113?
SAC code 997113 classifies cargo handling services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Cargo handling services?
Cargo handling services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Cargo handling services exempt from GST?
No. Cargo handling services attracts 18% GST on every taxable sale.