{"id":11165,"date":"2026-10-22T12:33:54","date_gmt":"2026-10-22T12:33:54","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=11165"},"modified":"2026-10-22T12:34:37","modified_gmt":"2026-10-22T12:34:37","slug":"courier-services","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/courier-services\/","title":{"rendered":"Courier Services SAC Code &amp; GST Rate in India"},"content":{"rendered":"<p>\n\n\n<p class=\"wp-block-paragraph\">The <strong>SAC code for courier services is 996812<\/strong>, and the general GST rate is <strong>18% in India<\/strong>. This code covers courier services involving the collection, transportation and delivery of documents, parcels and packages within India or internationally.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Courier services are classified under SAC (Services Accounting Code), not HSN, because they are services rather than goods.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Courier Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Courier services fall under <strong>SAC 996812<\/strong>, which belongs to heading 9968 \u2013 Postal and Courier Services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This classification covers services provided by courier agencies that collect, transport and deliver letters, documents, parcels and packages.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particular<\/th><th>Details<\/th><\/tr><tr><td>Service<\/td><td>Courier services<\/td><\/tr><tr><td>SAC code<\/td><td><strong>996812<\/strong><\/td><\/tr><tr><td>SAC group<\/td><td>99681<\/td><\/tr><tr><td>SAC heading<\/td><td>9968<\/td><\/tr><tr><td>Official description<\/td><td>Courier services<\/td><\/tr><tr><td>General GST rate<\/td><td><strong>18%<\/strong><\/td><\/tr><tr><td>CGST + SGST<\/td><td>9% + 9%<\/td><\/tr><tr><td>IGST<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The code applies to qualifying courier services, regardless of whether the delivery is carried out by road, air or a combination of transport modes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Services Covered Under SAC 996812<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 996812 covers courier services involving the collection and delivery of documents, parcels and packages.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Courier service<\/th><th>Examples<\/th><th>SAC code<\/th><th>General GST rate<\/th><\/tr><tr><td>Domestic courier services<\/td><td>Sending parcels between cities in India<\/td><td>996812<\/td><td>18%<\/td><\/tr><tr><td>International courier services<\/td><td>Sending documents or parcels to overseas destinations<\/td><td>996812<\/td><td>18%, subject to applicable export rules<\/td><\/tr><tr><td>Express courier services<\/td><td>Priority delivery of documents and packages<\/td><td>996812<\/td><td>18%<\/td><\/tr><tr><td>Document courier services<\/td><td>Delivery of business documents and other papers<\/td><td>996812<\/td><td>18%<\/td><\/tr><tr><td>Parcel courier services<\/td><td>Collection and delivery of customer packages<\/td><td>996812<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These services generally fall under the same SAC code when the principal supply is a courier service.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Courier Services in India<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Courier services classified under SAC 996812 generally attract <strong>18% GST<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For intra-state transactions, GST is divided into:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>9% CGST<\/strong><\/li>\n\n\n\n<li><strong>9% SGST<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For inter-state transactions, <strong>18% IGST<\/strong> generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The type of GST charged depends on the applicable place-of-supply provisions. The destination of a parcel alone does not necessarily determine whether CGST and SGST or IGST applies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST on Domestic Courier Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Domestic courier services involve collecting and delivering parcels or documents within India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a courier company transporting a package from Bengaluru to Mumbai generally provides a courier service under SAC 996812.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The general GST rate is 18%, subject to the applicable tax provisions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST on International Courier Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">International courier services involve transporting documents or parcels between India and overseas destinations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST treatment depends on the nature of the service, the location of the supplier and recipient, and the applicable place-of-supply rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A courier service supplied to a foreign customer may qualify as an export of services if all statutory conditions are satisfied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, sending a parcel outside India does not automatically make the courier service a zero-rated export.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Calculation Example for Courier Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a courier company charges \u20b92,000 for a taxable domestic courier service.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particular<\/th><th class=\"has-text-align-right\" data-align=\"right\">Amount<\/th><\/tr><tr><td>Courier service charges<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b92,000<\/td><\/tr><tr><td>GST at 18%<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b9360<\/td><\/tr><tr><td>Total invoice value<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>\u20b92,360<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state supply, the GST consists of \u20b9180 CGST and \u20b9180 SGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an inter-state supply, \u20b9360 IGST generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This calculation assumes that the courier service is taxable at the standard rate of 18%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Difference Between Courier, Local Delivery and Goods Transport Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Courier services are different from ordinary goods transportation and certain local delivery services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct SAC code depends on the actual nature of the service provided.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Service<\/th><th>SAC code<\/th><th>Classification<\/th><\/tr><tr><td>Courier services<\/td><td><strong>996812<\/strong><\/td><td>Postal and courier services<\/td><\/tr><tr><td>Local delivery services<\/td><td><strong>996813<\/strong><\/td><td>Local delivery services<\/td><\/tr><tr><td>Other delivery services not elsewhere classified<\/td><td><strong>996819<\/strong><\/td><td>Other delivery services<\/td><\/tr><tr><td>Road transportation of goods<\/td><td><strong>996511<\/strong><\/td><td>Goods transport services<\/td><\/tr><tr><td>Postal services<\/td><td><strong>996811<\/strong><\/td><td>Postal services<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a courier agency collecting and delivering parcels generally uses SAC 996812.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A business providing a separate local delivery service may fall under SAC 996813.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A transporter providing road freight services may instead fall under SAC 996511, depending on the nature of the service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These distinctions matter because the GST treatment of goods transport services may differ from courier services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Are Courier Services Exempt from GST?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ordinary commercial courier services are generally taxable at <strong>18% GST<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST exemption available to certain road transportation services does not automatically apply to courier agencies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the GST exemption provisions, transportation of goods by road by a person other than a Goods Transport Agency (GTA) or courier agency may qualify for exemption.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, businesses should not treat courier services as exempt merely because parcels are transported by road.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certain specified postal services may have separate exemptions. Those exemptions should not be applied automatically to private courier services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Identify the Correct SAC Code for Courier Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should first identify whether the service involves courier delivery, local delivery or ordinary goods transportation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Next, check the service description and determine the correct classification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For courier agencies providing collection and delivery of parcels and documents, SAC 996812 generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The business should then verify the applicable GST rate and place-of-supply treatment before preparing the invoice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The classification can be checked through the official GST Portal&#8217;s HSN\/SAC search facility.<\/p>\n\n\n\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2>Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for courier services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The SAC code for courier services is 996812. It covers the collection, transportation and delivery of documents, parcels and packages.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the GST rate on courier services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Courier services under SAC 996812 generally attract 18% GST in India.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the difference between SAC 996812 and 996813?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>SAC 996812 covers courier services, while SAC 996813 covers local delivery services. The correct code depends on the nature of the delivery service.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Are courier charges exempt from GST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Ordinary commercial courier services are generally not exempt and attract 18% GST. Exemptions available to certain non-courier road transport services should not be applied automatically to courier agencies.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">Official Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/pdf\/central-tax-rate\/Notification11-CGST-Annexure.pdf\">CBIC \u2013 Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/2024-02\/scheme_of_classification_of_services_amended.pdf\">GST Council \u2013 Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/2024-02\/explanatory_notes_01oct19.pdf\">GST Council \u2013 Explanatory Notes to the Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/gst-goods-services-rates.html\">CBIC \u2013 GST Rates for Goods and Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac\">GST Portal \u2013 Search HSN\/SAC Code<\/a><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 22 October 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The SAC code for courier services is 996812, and the general GST rate is 18% in India. This code covers [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":11106,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-11165","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Courier Services SAC Code &amp; GST Rate in India<\/title>\n<meta name=\"description\" content=\"Find courier services SAC code 996812 and 18% GST rate in India. 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