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SAC group 9984 covers Telecommunications, broadcasting and information supply services: 30 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
998411 | Carrier services | 18% |
998412 | Fixed telephony services | 18% |
998413 | Mobile telecommunications services | 18% |
998414 | Private network services | 18% |
998415 | Data transmission services | 18% |
998419 | Other telecommunications services including fax services, telex services nowhere else classified | 18% |
998421 | Internet backbone services | 18% |
998422 | Internet access services in wired and wireless mode | 18% |
998423 | Fax, telephony over the Internet | 18% |
998424 | Audio conferencing and video conferencing over the Internet | 18% |
998429 | Other internet telecommunications services nowhere else classified | 18% |
998431 | On-line text based information such as online books, newspapers, periodicals, directories and the like | Nil or 5% or 18% |
998432 | On-line audio content | Nil or 5% or 18% |
998433 | On-line video content | Nil or 5% or 18% |
998434 | Software downloads | 18% |
998435 | Supply consisting only of e-book. | 5% |
998439 | Other on-line contents nowhere else classified | Nil or 5% or 18% |
998441 | News agency services to newspapers and periodicals | Nil or 5% or 18% |
998442 | Services of independent journalists and press photographers | Nil or 5% or 18% |
998443 | News agency services to audiovisual media | Nil or 5% or 18% |
998451 | Library services | Nil or 5% or 18% |
998452 | Operation services of public archives including digital archives | Nil or 5% or 18% |
998453 | Operation services of historical archives including digital archives | 18% |
998461 | Radio broadcast originals | 18% |
998462 | Television broadcast originals | 18% |
998463 | Radio channel programmes | 18% |
998464 | Television channel programmes | 18% |
998465 | Broadcasting services | 18% |
998466 | Home programme distribution services | 18% |
998469 | Other broadcasting, programming and programme distribution services | 18% |
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.
