HSN / SAC Code for Transport
The service accounting code used on transport invoices — 9965 for goods transport services.
Services use SAC codes rather than HSN codes, though the field on a GST invoice is commonly labelled HSN. Goods transport services fall under heading 9965, with sub-classifications distinguishing road, rail, air and water transport of goods.
Getting the code right matters for two reasons. It determines the rate applied, and it is matched in GST returns — a mismatch between the code on the invoice and the code in the return is a routine trigger for notices.
Support services to transport, such as cargo handling, warehousing and freight forwarding, sit under different headings from the carriage itself. A transporter also providing warehousing should not code both under 9965.
This entry describes statutory requirements, which change by notification and can differ between states. Treat it as orientation, not legal advice, and confirm the current position for your own operation before relying on it.
Related terms
Tax & compliance
GST, e-Way Bill and e-invoicing as they actually apply to transport.
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