Transport & Goods Carriage (GTA) SAC Codes & GST Rate
Goods Transport Agency (GTA) services by road, freight forwarding, courier, and logistics services.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Transport & Goods Carriage (GTA) — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 996511 | Road transport — goods carriage (GTA) | 5% (no ITC) or 12% (with ITC) |
| 996512 | Transport by refrigerated vehicles | 5% (no ITC) or 12% (with ITC) |
| 996513 | Tanker transport services | 5% (no ITC) or 12% (with ITC) |
| 996521 | Coastal & inland waterway transport | 5% (no ITC) or 12% (with ITC) |
| 996601 | Freight forwarding services | 5% (no ITC) or 12% (with ITC) |
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 — Transport & Goods Carriage (GTA)
A Ludhiana GTA invoices a Delhi manufacturer ₹1,00,000 for transporting goods by truck (SAC 996511). GTA opting for 12% GST with ITC: IGST = ₹12,000. Total invoice: ₹1,12,000. Under RCM (5%): recipient pays ₹5,000.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 996511
- Enter the service description matching your work
- Select GST rate: 5% (no ITC) or 12% (with ITC)
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Transport & Goods Carriage (GTA)
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 5% (no ITC) or 12% (with ITC) split equally |
| Inter-state supply (different states) | IGST | 5% (no ITC) or 12% (with ITC) (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Is GTA (Goods Transport Agency) subject to GST?
Yes. GTA services attract GST at 5% (where GTA does not take ITC) or 12% (where GTA takes ITC). Under the default reverse charge mechanism, the registered recipient pays 5% GST, not the GTA.
Who pays GST on GTA services — the transporter or the shipper?
By default, the registered business receiving GTA services pays GST under Reverse Charge Mechanism (RCM) at 5%. If the GTA opts to pay GST itself (forward charge), the GTA charges 5% or 12% directly on the invoice.
What SAC code does a transporter use on a GST invoice?
SAC 996511 is for road-based goods transport by GTA. If the GTA opts for forward charge, they must mention SAC 996511, the applicable GST rate (5% or 12%), and their GSTIN on the consignment note or tax invoice.
Are courier services the same as GTA for GST purposes?
No. Courier services (door-to-door pickup and delivery) are separate from GTA. Courier services attract 18% GST under SAC 996812. GTA services are specifically for transportation of goods by road where a consignment note is issued.
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SAC code 996511 pre-filled. GST at 5% (no ITC) or 12% (with ITC) calculated automatically.
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