Section Number	Service	Heading Number	Group Number	SAC Code	Service Detail	Service Description
Section 6	Distributive Trade Services, Accomodation, Food & Beverage Service, Transport Services, Gas & Electricity Distribution Services	9965	99652	996521	Water Transport Services Of Goods	Coastal And Transoceanic (overseas) Water Transport Services Of Goods By Refrigerator Vessels, Tankers, Bulk Cargo Vessels, Container Ships Etc

Code 996521 is used for the Coastal And Transoceanic (overseas) Water Transport Services Of Goods By Refrigerator Vessels, Tankers, Bulk Cargo Vessels, Container Ships Etc under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Water Transport Services Of Goods, Section 6 - Distributive Trade Services, Accomodation, Food & Beverage Service, Transport Services, Gas & Electricity Distribution Services. Heading number of this service is 9965 and the group number is 99652. These codes are mandatory mapping or classification of services that need to be used by a taxpayer.

SAC (Services Accounting Code) are used for the identification of the service.SAC indicates specific code tends to reduce the possibility of misinterpretation. SAC in respect of the supply of services while HSN code in respect of the supply of goods. There will be no need for entering the description of the goods or services while filing GST returns online.