SAC code 9984 covers telecommunications, broadcasting and information supply services under GST in India. Common telecommunication services, including mobile networks, fixed-line telephony, internet access and data transmission, generally attract 18% GST.
The exact six-digit SAC code depends on the service provided. For example, mobile telecommunications services fall under SAC 998413, while internet access services fall under SAC 998422.
What Is SAC Code 9984?
SAC 9984 is the four-digit Services Accounting Code heading for telecommunications, broadcasting and information supply services.
It includes mobile and fixed telephone connections, internet access, data transmission, broadcasting and certain digital information services.
Businesses use the relevant six-digit classification when identifying their services for GST invoicing and reporting.
Since these are services, SAC codes apply rather than HSN codes, which are used to classify goods.
SAC Code List for Telecommunication Services
The following table shows the main six-digit SAC codes for telecommunication services under heading 9984.
| SAC code | Service description |
|---|---|
| 998411 | Carrier services |
| 998412 | Fixed telephony services |
| 998413 | Mobile telecommunications services |
| 998414 | Private network services |
| 998415 | Data transmission services |
| 998419 | Other telecommunications services, including fax and telex |
| 998421 | Internet backbone services |
| 998422 | Internet access services in wired and wireless mode |
| 998423 | Fax and telephony over the internet |
| 998424 | Audio and video conferencing over the internet |
| 998429 | Other internet telecommunications services |
GST Rate on Telecommunication Services Under SAC 9984
The standard GST rate on telecommunications services under SAC heading 9984 is 18%.
| Service | SAC code | Standard GST rate |
|---|---|---|
| Carrier services | 998411 | 18% |
| Fixed-line telephone services | 998412 | 18% |
| Mobile telecommunications | 998413 | 18% |
| Private network services | 998414 | 18% |
| Data transmission services | 998415 | 18% |
| Internet backbone services | 998421 | 18% |
| Internet access services | 998422 | 18% |
| Internet telephony services | 998423 | 18% |
| Internet audio and video conferencing | 998424 | 18% |
For a taxable intra-state supply, the standard 18% GST generally consists of 9% CGST and 9% SGST. For an inter-state supply, 18% IGST generally applies.
However, heading 9984 also includes certain information supply services with different GST treatments. For example, qualifying standalone e-books attract 5% GST, while specified news and library services may be exempt.
Types of Services Covered Under SAC 9984
1. Mobile Telecommunications Services – SAC 998413
Mobile telecommunications services include mobile voice calling, SMS and network-based data services provided through cellular or other mobile networks.
Telecom operators offering prepaid and postpaid mobile connections generally classify these services under SAC 998413.
The standard GST rate is 18%.
2. Fixed Telephony Services – SAC 998412
Fixed telephony services include landline connections, fixed-location voice communication and related calling facilities.
These services generally attract 18% GST.
3. Internet Access Services – SAC 998422
Internet access services include wired broadband, wireless broadband and other services that provide customers with internet connectivity.
The standard GST rate on taxable internet access services is 18%.
4. Data Transmission and Private Network Services – SAC 998414 and 998415
Private network services and data transmission services support communication between offices, business locations and connected systems.
SAC 998414 covers private network services, while SAC 998415 covers data transmission services.
Both generally attract 18% GST.
5. Internet Telephony and Conferencing – SAC 998423 and 998424
Internet telephony services enable voice communication through internet-based telecommunications networks.
SAC 998424 covers audio and video conferencing over the internet.
These services generally attract 18% GST when supplied as telecommunications services. Standalone software subscriptions or other bundled offerings may require a different classification based on the actual supply.
Other Services Covered Under SAC Heading 9984
SAC heading 9984 is broader than telecommunications alone. It also includes online content, news agency services, library services and broadcasting.
| SAC code | Service description |
|---|---|
| 998431 | Online text-based information |
| 998432 | Online audio content |
| 998433 | Online video content |
| 998434 | Software downloads |
| 998439 | Other online content services |
| 998441 | News agency services to newspapers and periodicals |
| 998442 | Independent journalists and press photographers |
| 998443 | News agency services to audiovisual media |
| 998451 | Library services |
| 998452 | Public archive operation services |
| 998453 | Historical archive operation services |
| 998461 | Radio broadcast originals |
| 998462 | Television broadcast originals |
| 998463 | Radio channel programmes |
| 998464 | Television channel programmes |
| 998465 | Broadcasting services |
| 998466 | Home programme distribution services |
Not every service in this table necessarily attracts the standard 18% GST rate. Specific rate entries and exemptions must be checked separately.
How to Find the Correct SAC Code for Telecommunication Services
Businesses can identify the appropriate SAC code by following these steps:
- Identify the service: Determine whether it involves mobile connectivity, fixed telephony, internet access, data transmission or another communication service.
- Select the relevant classification: Use heading 9984 and the appropriate six-digit service code.
- Check the service description: Confirm that the classification matches the actual service supplied.
- Verify the GST rate: Review applicable GST rate notifications and exemptions.
- Prepare the invoice: Include the required SAC code and tax details in the GST invoice.
You can verify classifications using the official GST HSN/SAC Search Tool.
For other service classifications, explore our SAC Code List Under GST.
GST Calculation Example for Telecommunication Services
Suppose a business provides taxable internet connectivity services worth ₹10,000.
Assuming the standard GST rate of 18%:
| Particulars | Amount |
|---|---|
| Internet service charges | ₹10,000 |
| GST at 18% | ₹1,800 |
| Total invoice amount | ₹11,800 |
For an intra-state supply, GST would generally be divided into ₹900 CGST and ₹900 SGST.
For an inter-state supply, ₹1,800 IGST would generally apply.
The actual tax treatment depends on the nature and place of supply.
Frequently Asked Questions
What is the SAC code for telecommunication services?
Telecommunication services fall under SAC heading 9984. Specific services such as mobile telecommunications, fixed telephony and internet access have separate six-digit SAC codes.
What is the GST rate for SAC 9984?
Standard telecommunications services under SAC 9984 generally attract 18% GST. However, some other information supply services within the same heading have different rates or exemptions.
What is SAC code 998413?
SAC 998413 covers mobile telecommunications services, including mobile voice communication and network-based mobile services.
What is the SAC code for broadband and internet services?
SAC 998422 covers internet access services provided through wired and wireless networks.
Is GST applicable to mobile recharge?
Yes. Mobile telecommunications services generally attract 18% GST. The invoicing and tax treatment of a recharge transaction depends on the supplier's role and applicable GST provisions.
Is GST applicable to internet bills?
Yes. Standard taxable internet access services generally attract 18% GST.
What is the difference between SAC 998413 and SAC 998422?
SAC 998413 covers mobile telecommunications services, while SAC 998422 covers internet access services through wired or wireless networks. The appropriate classification depends on the service supplied.
Is SAC 9984 an HSN code?
No. SAC 9984 is a service classification heading. HSN codes classify goods, while SAC codes classify services under GST.
Official Sources
- GST Council – Scheme of Classification of Services
- Karnataka GST – Explanatory Notes to Service Classification
- CBIC – GST Rates on Services
- GST Portal – Search HSN/SAC Code
Last Reviewed: 23 October 2026
