This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC 9953 – Water Transport Services
This heading covers services relating to the transportation of passengers or goods by water, including inland waterways, coastal shipping, and sea transport. Classification depends on the nature of transport, type of cargo or passengers, and mode of water conveyance.
Detailed SAC Classification and GST Rate Structure
| SAC | Service Classification Description | Tax Rate |
|---|---|---|
| 995311 | Passenger transport services by inland waterways, ferries, or similar non-seagoing vessels | Nil |
| 995312 | Passenger transport services by coastal vessels, cruise ships, or other seagoing ships | 5% |
| 995313 | Passenger transport services by air-conditioned or luxury vessels, including cruise services | 5% |
| 995321 | Services for transportation of goods by inland waterways | Nil |
| 995322 | Services for transportation of goods by coastal shipping or sea-going vessels | 5% |
| 995323 | Services for transportation of goods by refrigerated or specialised water transport vessels | 5% |
| 995329 | Other water transport services for goods not elsewhere classified | 5% |