Telecom Engineering Services Under SAC Code 998336
Telecom Engineering Services help businesses plan, design and execute projects in a safe and efficient way. In day to day work, clients engage these services for feasibility studies, concept plans, detailed engineering and on-site technical support so that projects meet performance and safety requirements.
SAC 998336 is used when the main work relates to engineering services for telecom and broadcasting infrastructure development It covers professional involvement from early planning through to implementation support, depending on what is agreed in the contract.
In practice, assignments under this code can range from basic studies and design work to periodic site visits and specialised technical audits, depending on the project needs.
Telecom Engineering Services GST Rate for SAC Code 998336
From a GST angle, telecom engineering services are treated as supply of services. The taxable value usually includes professional fees, design or review charges, visit fees and any reimbursable costs that are billed as part of the same engineering assignment.
After the September 2025 GST revision, most engineering and technical consultancy services that do not have any special notification remain under the standard 18% slab. Registered business clients can generally claim input tax credit when these services are used for making taxable supplies or for running their business, subject to normal ITC conditions.
The table below summarises the latest standard GST rate for SAC code 998336.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998336 | Engineering services for telecommunications and broadcasting projects | 18% with ITC | 18% with ITC | Telecom and broadcasting engineering appears alongside other engineering SAC codes, all at 18%; there is no separate telecom-specific service slab in GST 2.0 for consultancy/design services. |
In practice, firms that provide telecom engineering services should apply 18% GST on the taxable value, quote SAC 998336 on their tax invoices and keep the same classification in their GST workings so that billing, costing and input tax credit remain easy to follow.
Explore Other SAC Codes Under 9983
SAC 998336 sits inside the wider heading 9983, which groups different kinds of engineering, architectural and project related services. Each six digit SAC in this family points to a specific type of project so that contracts and GST classification match the real nature of the work.
Below is a list of related six-digit SAC codes under 9983.
When selecting a code from the 9983 group, service providers should choose the SAC that best describes their primary service, whether it is telecom engineering services or another focused engineering discipline. Using the correct six digit SAC and GST rate in % keeps proposals, work orders and GST returns aligned for both the consultant and the client.
Conclusion
SAC 998336 is meant for telecom engineering services where specialised technical input is provided in return for professional fees. These services are generally taxed at 18% under GST, with ITC normally available to eligible registered recipients when the services are used for their taxable business. By using SAC {code} consistently and charging the correct GST rate in %, engineering firms and their clients can keep documentation, billing and GST compliance neat and easy to support during reviews.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What is SAC code 998336 in GST for telecom engineering services?
SAC 998336 is used for telecom and broadcasting infrastructure engineering services. It covers design and consultancy for telecom towers, fibre networks, wireless networks, broadcast masts, studio transmission links and related systems. These services support planning, rollout and optimisation of communication and broadcasting networks across regions.
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Does SAC 998336 cover engineering for telecom towers and broadcasting infrastructure?
Yes. Site selection, tower structural design, RF planning, network optimisation studies, broadcast coverage planning and related engineering generally come under SAC 998336. Consultants help operators and broadcasters design safe towers, reliable coverage and efficient backhaul so that mobile, internet and TV services run smoothly for users.
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What GST rate applies to telecom engineering consultancy under SAC 998336?
Telecom and broadcasting engineering services under SAC 998336 are generally taxed at 18%. GST applies to design retainers, survey fees, planning reports and other consultancy invoices. Where services qualify as export of services, they may be zero rated if conditions on place of supply and foreign currency receipt are met.
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Should network rollout and tower design projects be billed using SAC 998336?
Yes. When firms are engaged for tower design, network rollout planning, drive testing analysis or coverage optimisation, invoices usually mention SAC 998336. Pure construction of towers or laying of cables is covered under separate construction or installation codes, while this SAC focuses on engineering and consulting services only.
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Can operators claim ITC on GST paid for SAC 998336 services?
Telecom and broadcasting operators registered under GST can normally claim ITC on GST charged under SAC 998336 because these services directly support their taxable output supplies. They should keep proper contracts, invoices and project records to link the engineering services with their communication or broadcasting business activities.