Which SAC code applies to goods transport operators?

996511 covers road transport services of goods. Related codes you may need are 996791 for goods transport agency services. Classification is your accountant's call, not a template's.

What GST rate applies?

5% or 12%, depending on the option exercised. Rates are revised by notification from time to time, so confirm the rate in force on the date of supply against the CBIC rate finder rather than relying on any figure printed on a website.

Do I need a GST registration to invoice?

Not necessarily. Below the registration threshold you can issue a bill of supply rather than a tax invoice, and you do not charge GST. Once registered, a tax invoice with all the Rule 46 particulars becomes mandatory. The threshold differs for goods and services and for special category states.

Can I use this format as-is?

The structure and the fields, yes. The codes, rates and treatment need checking against your own facts. This page tells you what the invoice needs to carry; it cannot tell you what your specific supply is classified as.

Invoice format for goods transport operators

Goods transport is billed under SAC 996511, and for a goods transport agency the tax is frequently payable by the recipient under reverse charge rather than by you.

SAC codes you are likely to need

SAC	Covers
996511	Road transport services of goods
996791	Goods transport agency services

Typical rate: 5% or 12%, depending on the option exercised

Lines this trade needs that a generic template misses

Consignment note number and date
Origin and destination
Weight or number of packages carried
Vehicle number
Whether tax is payable on reverse charge, stated explicitly

What goes wrong on these invoices

Charging GST on the invoice when the recipient is liable under reverse charge. If the recipient is a specified person, they pay the tax directly and your invoice must say tax is payable on reverse charge instead of adding it. Charging it anyway means the same tax is effectively paid twice.

Issuing an invoice without a consignment note. For a goods transport agency the consignment note is the document that establishes the service was provided, and its absence changes the tax treatment.

Switching between the 5% and 12% options mid-year. The option carries consequences for input tax credit and is exercised for the financial year, not per invoice.

Reverse charge for goods transport agencies has a specific list of recipient types. Confirm which side is liable before you issue.

The particulars every tax invoice needs

Beyond the trade-specific lines above, Rule 46 of the CGST Rules requires your name, address and GSTIN; a consecutive serial number unique within the financial year and no longer than sixteen characters; the date; your customer's name, address and GSTIN where registered; the place of supply; a description of the supply; the SAC code; quantity and unit; taxable value; the rate and amount of tax split into CGST and SGST or IGST; whether tax is payable on reverse charge; and a signature.

The invoice generator lays all of that out and works out the tax split for you. The numbering tool checks your serial format against the sixteen-character limit.

Worked example

Tax invoice

Description	SAC	Amount
Lucknow to Kanpur, 4.2 MT, consignment note LKO/4417	996511	8,500.00
1 trip at 8,500.00

Taxable value	8,500.00
CGST 9%	765.00
SGST 9%	765.00
Total	10,030.00

Rupees Ten Thousand Thirty Only

Shown as an intra-state supply at 18% for illustration. Your rate and split depend on your classification and place of supply.

Build this invoice for real

Common questions

Which SAC code applies to goods transport operators?: 996511 covers road transport services of goods. Related codes you may need are 996791 for goods transport agency services. Classification is your accountant's call, not a template's.
What GST rate applies?: 5% or 12%, depending on the option exercised. Rates are revised by notification from time to time, so confirm the rate in force on the date of supply against the CBIC rate finder rather than relying on any figure printed on a website.
Do I need a GST registration to invoice?: Not necessarily. Below the registration threshold you can issue a bill of supply rather than a tax invoice, and you do not charge GST. Once registered, a tax invoice with all the Rule 46 particulars becomes mandatory. The threshold differs for goods and services and for special category states.
Can I use this format as-is?: The structure and the fields, yes. The codes, rates and treatment need checking against your own facts. This page tells you what the invoice needs to carry; it cannot tell you what your specific supply is classified as.