← HSN and SAC codes for common items · Search any code on the HSN code finder.
Telecom and internet services is classified under SAC heading 9984. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Telecom and internet services?
GST on Telecom and internet services as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 9984 | If you sell only an e-book (an electronic version of a printed book read on a computer or phone), GST is 5%. | 13/2018-CT(R), entry 22(i) |
| 18% | 18% | 9984 | Other telecom, broadcasting and information supply services not covered by item (i) above have GST at 18%. | 13/2018-CT(R), entry 22(ii) |
| Nil | Nil | 9984 | Collecting or supplying news by an independent journalist, PTI or UNI has no GST. | 12/2017-CT(R), entry 49 |
| Nil | Nil | 9984 | Public libraries lending books, publications or other learning material have no GST. | 12/2017-CT(R), entry 50 |
The GST rate on Telecom and internet services is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9984 Telecommunications, broadcasting and information supply services
| Code | Description (as in the tariff) |
|---|---|
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 services, telex services nowhere else classified |
998421 | Internet backbone services |
998422 | Internet access services in wired and wireless mode |
998423 | Fax, telephony over the Internet |
998424 | Audio conferencing and video conferencing over the Internet |
998429 | Other internet telecommunications services nowhere else classified |
998431 | On-line text based information such as online books, newspapers, periodicals, directories and the like |
998432 | On-line audio content |
998433 | On-line video content |
998434 | Software downloads |
998435 | Supply consisting only of e-book. |
998439 | Other on-line contents nowhere else classified |
998441 | News agency services to newspapers and periodicals |
998442 | Services of independent journalists and press photographers |
998443 | News agency services to audiovisual media |
998451 | Library services |
998452 | Operation services of public archives including digital archives |
998453 | Operation services of historical archives including digital archives |
998461 | Radio broadcast originals |
998462 | Television broadcast originals |
998463 | Radio channel programmes |
998464 | Television channel programmes |
998465 | Broadcasting services |
998466 | Home programme distribution services |
998469 | Other broadcasting, programming and programme distribution services |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Warehousing and storage (Godown)
9967 - Tour operator and travel agent services
9985 - Renting of vehicles
9966 - Laundry and dry cleaning
9997 - Architectural services
9983 - Photography services
9983
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
