Courier and express delivery services, and local delivery of goods.
Courier falls under SAC 9968.
Courier services are SAC 996812 and local delivery 996813, both at 18%. GST 2.0 made online platforms liable to pay GST on local delivery done by unregistered delivery partners. Multimodal transport of goods, if no leg is by air, was cut to 5% with restricted credit.
| Code | Description |
|---|---|
| 996811 | Postal services |
| 996812 | Courier services |
| 996813 | Local delivery services |
The GST rate on courier is 18%. 18% on courier and local delivery services. Since 22 September 2025, local delivery booked through an online platform makes the platform pay the GST when the delivery partner is not registered.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9968 |
| Above Rs 5 crore | 6 on every invoice | 996811, 996812, 996813 |
Here is how a line for courier looks on a tax invoice within one state: 100 × parcel at Rs 120.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Courier | 9968 | 100 × parcel | 120.00 | 12,000.00 | 1,080.00 | 1,080.00 | 14,160.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,160.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with courier:
Courier falls under SAC 9968: courier and express delivery services, and local delivery of goods. Common 6 digit codes are 996811 for postal services and 996812 for courier services.
18% on courier and local delivery services. Since 22 September 2025, local delivery booked through an online platform makes the platform pay the GST when the delivery partner is not registered.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9968 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 996811, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.