GST Rate on Goods Transport (Freight): 5%

SAC 996511 · 2.5% CGST + 2.5% SGST intra-state, or 5% IGST interstate.

Road freight by a goods transport agency attracts 5% GST under reverse charge (the customer pays), or 12% if the GTA opts for forward charge with input credit. SAC 996511 covers road transport of goods including parcels and containers.

Worked example at 5%

Taxable value: ₹10,000
CGST (2.5%): ₹250.00
SGST (2.5%): ₹250.00
Invoice total: ₹10,500.00

Interstate, the same sale shows a single IGST line of ₹500.00. Try your own numbers in the GST calculator.

Classification

Goods Transport (Freight) is a service classified under SAC 996511 — 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 5% GST

Bedsheets HSN 6302 Coffee HSN 0901 Cotton Fabric HSN 5208 Edible Oil HSN 1512 Restaurant Services SAC 996331 Sugar HSN 1701 T-Shirts HSN 610910 Tea HSN 0902

Frequently asked questions

Under the default 5% RCM, the registered recipient pays the tax directly to the government — the transporter's invoice states "tax payable under reverse charge" and collects only the freight.

For a sale within one state, the 5% splits equally into 2.5% CGST and 2.5% SGST. For an interstate sale it is charged as a single 5% IGST — the total tax is the same either way.

SAC code 996511. The code appears on every invoice line and flows into the GSTR-1 summary.

Related tools & guides

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