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SAC codes

SAC code for courier services: 996812

Door-to-door pickup and delivery of documents and parcels is courier service; a truck load under a consignment note is goods transport, with different rules.

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In short

Courier services use SAC 996812, usually at 18% under forward charge, unlike goods transport agencies, which have reverse charge options. SimpleERP prints the SAC on each courier line and splits CGST and SGST or IGST.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

SAC 996812 at a glance

ItemValue
6-digit SAC996812
4-digit group9968: postal and courier services
Chapter 99 headingCourier services
Usual GST rate18% (as notified; check the GST portal)
Reverse chargeForward charge for most suppliers; courier is not the GTA reverse charge case
ExemptionNo general exemption for commercial courier; some postal services by the government post office differ
Who typically bills itCourier companies, franchisees and express parcel services
Codes from the CBIC services classification; rates as notified on the verified date. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .

Which SAC code goes on a courier services invoice?

Use 996812, courier services. It sits in group 9968, postal and courier services, under chapter 99 (services). Express pickup and delivery of documents, samples and parcels fits here, whether billed per consignment or as a monthly account. Local delivery services have their own sibling, 996813.

Swift Parcel Point, a courier franchise in Coimbatore, Tamil Nadu, sends Lakshmi Steel Furnitures' invoices and small spare parts to dealers across South India and bills a monthly account under 996812.

What GST rate applies to courier services?

Courier services are usually taxed at 18%. A ₹14,000 monthly courier account for a business in your state carries ₹1,260 CGST and ₹1,260 SGST. Fuel surcharge and docket charges are part of the same supply and take the same rate. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

  • Per-docket and monthly account billing take the same code
  • Fuel surcharge is part of the taxable value
  • Goods moved by road under a consignment note: GTA rules apply instead
  • Courier for a client outside India: check the export of service rules

A courier services invoice line in SimpleERP

Save Courier charges as a service with SAC 996812 and the unit Nos for dockets or Kg for weight. A monthly bill can show one line per service type with the docket count as the quantity.

  • SAC 996812 prints on each courier line
  • Place of supply picks CGST plus SGST or IGST from the customer's state
  • Courier totals sit under 996812 in the HSN/SAC summary for GSTR-1
  • Overdue monthly accounts show in the receivables ageing

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

A monthly courier account billed under SAC 996812.

When is reverse charge or an exemption involved?

Courier is under forward charge: the courier company charges GST and the business customer claims credit. This is where it differs from a goods transport agency, whose road freight can be under reverse charge depending on the GTA's option, covered on the [transport of goods](/gst/sac-codes/transport-of-goods) page. Commercial courier has no general exemption.

  • Courier: forward charge at the usual rate
  • GTA road freight: reverse charge options apply
  • Government post office services have their own entries
  • No exemption for small business customers

Sources

FAQ

Questions, answered

I run a courier franchise. Do I bill the customer or does the brand?

It depends on your franchise agreement. If the brand issues the docket and invoice, you bill the brand for your commission. If you book on your own GSTIN, you bill the customer under 996812. Check which of these your agreement sets up.

Is my courier business a goods transport agency?

Usually not. A GTA issues a consignment note for goods carried by road and has its own rate options with reverse charge. A courier moves documents and parcels door to door on dockets, taxed under 996812 at the usual rate under forward charge.

Do I charge GST on the fuel surcharge?

Yes. Fuel surcharge, docket fees and handling charges are part of the consideration for the courier service, so they take the same rate. Show them on the same line or as separate lines under 996812.

Can I send one invoice a month for all dockets?

Yes, a monthly invoice for a credit account is common. Raise it within the time allowed for services after the month ends, and list the docket count or attach the statement. SimpleERP numbers it in your April to March series.

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