This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 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 services n.e.c. |
| 998421 | Internet backbone services |
| 998422 | Internet access services in wired and wireless mode |
| 998423 | Fax and telephony over the internet |
| 998424 | Audio conferencing and video conferencing over the internet |
| 998429 | Other internet telecommunications services n.e.c. |
| 998431 | Online text based information such as online books, newspapers, periodicals, directories |
| 998432 | Online audio content |
| 998433 | Online video content |
| 998434 | Software downloads |
| 998439 | Other online contents n.e.c. |
| 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 | Archive 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 |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.