HSN Codes · Chapter 99: Services (SAC)

SAC Code 996512

Railway transport services of goods

Typical GST rate

5%

2.5% CGST + 2.5% SGST intra-state

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 996512

SAC codes are always six digits and always begin with 99 — the services chapter. In 996512, the heading 9965 narrows the service group, and the final digits identify this specific service: railway transport services of goods

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9965

  • 996511 — Road transport services of goods including letters, parcels, live animals · GST 5%
  • 996513 — Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
  • 996514 — Transport services via pipeline of other chemicals, coal slurry and of other goods
  • 996515 — Moving services of household goods, office equipment and furniture
  • 996516 — Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency
  • 996517 — Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways
  • 996518 — Transport of goods by ropeways
  • 996519 — Other land transport services of goods nowhere else classified
  • 996521 — Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
  • 996522 — Inland water transport services of goods by refrigerator vessels, tankers and other vessels

Frequently asked questions

Goods and services under 996512 typically attract 5% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Invoice with this code in seconds

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