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

Group 9965 — Goods Transport · Service (SAC)

SAC code
996511
UQC: UNT
GST rate
5%
Type
services
⚠ RCM applies

Reverse charge applies — recipient pays GST

GTA opting 5% without ITC supplying to registered factory / society / cooperative / company / partnership / casual taxable person → recipient pays GST under Notification 13/2017-CT(R) entry 1.

On the invoice, mention “Tax to be paid on reverse charge by the recipient” and set GST to ₹0 if you fall under the RCM trigger above.

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
5%

Copy as invoice line

HSN: 996511 | Rate: 5% (CGST 2.5 + SGST 2.5) | UQC: UNT

Create an invoice with this HSN→Free GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 996511 and 5% prefilled.

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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HSN reporting requirement by turnover

  • Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 9965)
  • Turnover ≥ ₹5 Cr → First 6 digits (e.g. 996511)
  • e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 996511 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.

Notification: 11/2017-CT(R) + 13/2017-CT(R) (RCM) amended by 22/2017, effective from 2017-07-01.