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SAC Code  SAC Description Service Name
1 996511 Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles. Road transport services of Goods 
2 996512 Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc Railway transport services of Goods
3 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc Coastal and transoceanic (overseas) water transport services of goods
4 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels. Inland water transport services of goods 
5 996531 Domestic air and space transport servicesof letters and parcels and other goods Air transport services of  goods
6 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator Rental services of road vehicles
7 996602 Rental services of water vessels including passenger vessels, freight vessels etc with or without operator Rental services of water vessels 
8 996603 rental services of other motor vehicleincluding motor cabor maxi cab with operator Rental services of aircraft 
9 996711 Container handling services Container handling services
10 996712 Customs House Agent services Customs House Agent services
11 996713 Clearing and forwarding services Clearing and forwarding services
12 996719 Other cargo and baggage handling services cargo and baggage handling services
13 996721 Refrigerated storage services Refrigerated storage services
14 996729 Other storage and warehousing services storage and warehousing services
15 996743 Parking lot services Parking lot services
16 996744 Towing services for commercial and private vehicles Towing services for  vehicles
17 996791 Goods transport agency services for road transport Goods transport agency services for road 
18 996792 Goods transport agency services for other modes of transport Goods transport agency services for other modes of transport
19 997311 Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. Vehicle hire services to GTA
20 996515 Moving services of household goods, office equipment and furniture Goods Transport Services for household goods
21 996517 Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by  Container Transport Operators (CTOs) other than Railways RailwayTransport Services by CTO
22 996540 Multimodal Transport of goods from a place in India to another place in India Multimodal transport of goods (Domestic)
23 996812 Courier services Courier services