Import, Export & Customs Clearing SAC Codes & GST Rate
Customs clearing agent services, freight forwarding for imports/exports, EXIM documentation, and trade facilitation.
GST Invoice Generator
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Import, Export & Customs Clearing — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 996711 | Cargo handling services | 18% |
| 996712 | Customs clearing agent services | 18% |
| 996713 | Freight forwarding services (imports) | 18% |
| 996714 | Port & logistics coordination | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Import, Export & Customs Clearing
A Mumbai customs clearing agent invoices an importer ₹50,000 for CHA services (SAC 996712) plus ₹20,000 for port coordination. GST at 18% = ₹12,600. Total professional fee invoice: ₹82,600.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 996711
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Import, Export & Customs Clearing
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Are export services zero-rated under GST?
Yes. Export of goods and services is zero-rated under GST. Exporters can supply goods/services without paying IGST (using Letter of Undertaking) or pay IGST and claim a refund. Export invoices must mention "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "UNDER LUT".
What GST applies to customs clearing agent (CHA) services?
CHA services attract 18% GST under SAC 996712. This is charged on the professional fee only — not on customs duty, port charges, or government levies which are collected on behalf of the authorities. CHA invoices must clearly separate the agency fee from pass-through charges.
Is IGST on imports refundable?
IGST paid on imports can be claimed as Input Tax Credit (ITC) by the importer, provided the goods are used for business purposes and not for personal consumption. The ITC credit appears in the importer's GSTR-2B based on the Bill of Entry filed with customs.
What documents are needed for GST refund on exports?
For GST refund on exports: shipping bill, GSTR-3B, export invoice, bank realisation certificate (for services), and proof of export. The GST refund for goods is processed automatically by ICEGATE matching shipping bills with GSTR-1. Service exporters file RFD-01 manually.
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SAC code 996711 pre-filled. GST at 18% calculated automatically.
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