GST Rate on Courier Services: 18%

SAC 996811 · 9% CGST + 9% SGST intra-state, or 18% IGST interstate.

Courier and express parcel services attract 18% GST under SAC 996812/996811 — notably higher than the 5% GTA rate for goods transport, because couriers provide an integrated door-to-door service rather than pure carriage.

Worked example at 18%

Taxable value: ₹10,000
CGST (9%): ₹900.00
SGST (9%): ₹900.00
Invoice total: ₹11,800.00

Interstate, the same sale shows a single IGST line of ₹1,800.00. Try your own numbers in the GST calculator.

Classification

Courier Services is a service classified under SAC 996811 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 18% GST

Accounting & Bookkeeping SAC 998222 Advertising Services SAC 998361 Biscuits HSN 190531 Ceramic & Vitrified Tiles HSN 690721 Chocolate HSN 1806 Commercial Rent SAC 997212 Cosmetics HSN 330499 Detergent HSN 3402

Frequently asked questions

Goods transport agencies (consignment-note based) enjoy the concessional 5% RCM regime; courier companies provide a composite express service and bill at the standard 18% with input credit.

For a sale within one state, the 18% splits equally into 9% CGST and 9% SGST. For an interstate sale it is charged as a single 18% IGST — the total tax is the same either way.

SAC code 996811. The code appears on every invoice line and flows into the GSTR-1 summary.

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