HSN Code 996511 — Road transport services of goods (freight — GST 5%

Group 9965 — Goods Transport · Service (SAC)

SAC code

996511

GST rate

Type

services

Full description

Road transport services of goods (freight, GTA, courier of bulky items)

Why this code: Road freight via a Goods Transport Agency (GTA — issues consignment notes) bills under SAC 996511. Rate depends on ITC choice.

Conditional note: GTA (issues consignment note): 5% without ITC OR 12% with ITC — election made annually. RCM applies when GTA opts for 5% and recipient is a registered specified person (company, partnership, etc). Owner-driver transport without consignment note = EXEMPT.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST

2.5%

SGST / UTGST

2.5%

IGST

Common keywords & aliases

If your invoice description contains any of these terms, HSN 996511 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

goods transportfreightfreight servicesfreight servicetruck transportgtatransport agencylorry freightroad freightconsignmentlogistics servicetrucking

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-04-01. Rates can change between notifications — verify before invoicing.