9984 SAC Code: Telecommunications & broadcasting supply services

SAC code 9984 is specifically assigned to telecommunication services provided by businesses. This code serves as a crucial classification system that determines the applicable GST rates for such services. It is mandatory for businesses engaged in offering telecommunication services to utilize SAC code 9984 when filing their GST returns.

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Scope of SAC Code 9984

By using SAC code 9984, businesses ensure accurate categorization and compliance with GST regulations specifically for telecommunication services. This code facilitates proper identification and differentiation of telecommunication services, streamlining administrative and regulatory processes related to taxation.

Implementing SAC code 9984 is essential for businesses in the telecommunication industry as it enables them to calculate and report GST accurately. It helps businesses stay compliant with GST laws and regulations, ensuring proper taxation and appropriate documentation of telecommunication services.

Utilizing the designated SAC code for telecommunication services enhances transparency, reduces errors, and promotes consistency in GST reporting. It enables authorities to monitor and regulate the telecommunication sector effectively, contributing to a streamlined and efficient taxation system.

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Categorisation of SAC Code 9984

SAC Code 9984 under GST can be classified in the following ways:

SAC Code Description Old GST Rate
(till 21 Sep 2025)		 New GST Rate
(from 22 Sep 2025)		 Notes on change / inclusions
9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. 0% without ITC 0% without ITC News-gathering / news-supply services by independent journalists and the specified agencies are exempt as support to news media and press freedom. No change is made to this exemption in the new regime.
9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. 0% without ITC 0% without ITC Lending services of public libraries remain fully exempt as educational / public good services. They are not part of the 12% or 28% buckets, so there is no 12% → 5% or 28% → 18% conversion involved.
9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. 0% without ITC 0% without ITC GSTN’s implementation services to Central and State Governments and UTs remain exempt as part of tax administration infrastructure. The GST Council’s 56th meeting does not re classify this line into any taxable slab.
998411 Carrier services 18% with ITC 18% with ITC Telecommunication service summaries show a uniform 18% GST for carrier services under heading 9984, both before and after the GST 2.0 structure change.
998412 Fixed telephony services 18% with ITC 18% with ITC Fixed line telephony is classified in the same 99841 group with a standard 18% rate. The 56th Council reform confirms telecommunication services continue in the 18% slab.
998413 Mobile telecommunications services 18% with ITC 18% with ITC Mobile voice and data under SAC 998413 are consistently taxed at 18% under GST as part of the telecom heading 9984 and remain so in the post Sep 2025 regime.
998414 Private network services 18% with ITC 18% with ITC Private network connectivity services are part of telephony and other telecommunication services and standardised at 18% GST; no separate concessional entry exists after rationalisation.
998415 Data transmission services 18% with ITC 18% with ITC Data transmission and similar connectivity remain in the 18% slab as per telecom specific GST guides and SAC wise listings; there is no notified rate cut under GST 2.0.
998419 Other telecommunications services including Fax services, Telex services n.e.c. 18% with ITC 18% with ITC This residual telecom code captures fax, telex and other uncategorised telecommunication services and is also taxed at 18% as a standard telecom service both before and after 22 Sep 2025.
998421 Internet backbone services 18% with ITC 18% with ITC Internet backbone services are listed with a GST rate of 18% under heading 9984 and the new structure continues to keep these in the standard 18% services slab.
998422 Internet access services in wired and wireless mode. 18% with ITC 18% with ITC Broadband and other internet access services are categorised here and are widely reported as attracting 18% GST; this uniform telecom rate remains unchanged in recent telecom specific explanations.
998423 Fax, telephony over the Internet 18% with ITC 18% with ITC Voice over internet and fax over internet are also part of telecom services under heading 9984 and standardised at 18% GST; no concessional slab has been introduced for these.
998424 Audio conferencing and video conferencing over the Internet 18% with ITC 18% with ITC Online conferencing services fall under internet telecommunication services and are treated as OIDAR or telecom services with a uniform 18% GST rate; GST 2.0 continues the same slab.
998435 (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a handheld device 5% with ITC 5% with ITC Specific notification entry for supply consisting only of an ebook sets the rate at 2.5% CGST plus 2.5% SGST (total 5%) and this concessional rate is retained alongside 18% for other 9984 services. The explanation restricts this to electronic versions of printed books falling under tariff item 4901.
998429 Other Internet telecommunications services n.e.c. 18% with ITC 18% with ITC Any online telecom service under 99842 that is not specifically classified elsewhere is taxed at 18% as part of the uniform telecommunication rate. No announcement has moved this residual code into 5% or 40%.
998431 Online text based information such as online books, newspapers, periodicals, directories etc 18% with ITC 18% with ITC Online access to text based information is an OIDAR type service and typical rate references show 18% GST, separate from the narrow 5% ebook entry which is only for complete ebooks as a service.
998432 Online audio content 18% with ITC 18% with ITC Streaming and download of online audio is also treated as OIDAR and is subject to 18% GST; no reduced slab has been set up for this content under the new structure.
998433 Online video content 18% with ITC 18% with ITC Online video streaming platforms and similar services fall under this SAC and are taxed at 18% IGST or CGST plus SGST as digital services, continuing unchanged post Sep 2025.
998434 Software downloads 18% with ITC 18% with ITC Download of software and related electronic products is covered by heading 9984 and OIDAR guidance confirms an 18% GST rate, with the ebook specific 5% entry kept separate.
998439 Other on-line contents n.e.c. 18% with ITC 18% with ITC Any remaining online content supplies under this residual SAC are also considered OIDAR and charged at 18% as per recent digital services explanations; the 56th meeting did not introduce a different slab for these.
998441 News agency services to newspapers and periodicals 18% with ITC 18% with ITC Multiple SAC wise rate tools show this code at 18% GST. While some older entries mention concessional or nil rates in a FIFA specific context, standard news agency services to print media are taxed at 18% in practice.
998442 Services of independent journalists and press photographers 0% without ITC 0% without ITC Classification tables indicate this SAC as exempt, with a 0% GST rate, reflecting the exemption for services by way of collection or supply of news by independent journalists or similar suppliers. Inputs used exclusively for these exempt supplies do not allow ITC.
998443 News agency services to audiovisual media 18% with ITC 18% with ITC News agency services to television and other audiovisual media are shown with an 18% rate and are not covered by the independent journalist exemption; there is no rate shift under GST 2.0.
998451 Library services 0% without ITC 0% without ITC Library services are indicated as exempt with a 0% rate in SAC and exemption lists, especially for public or educational library functions. As an exempt service, ITC is not available on inputs used exclusively for such library operations; the 56th Council reforms do not alter this.
998452 Operation services of public archives including digital archives 18% with ITC 18% with ITC Operation of public archives is mapped at 18% GST in SAC wise tables, distinct from the library exemption; these services keep the standard 18% slab in the new structure.
998453 Operation services of historical archives including digital archives 18% with ITC 18% with ITC Historical archive operations, including digital repositories, are similarly taxed at 18% as per classification based rate tools, with no special concessional slab post rationalisation.
998461 Radio broadcast originals 18% with ITC 18% with ITC Creation and supply of radio broadcast originals under this SAC are taxed at 18% GST as broadcasting related services; there is no separate reduction under the 56th meeting decisions.
998462 Television broadcast originals 18% with ITC 18% with ITC Broadcasting and programme-origination services under 99846 are generally taxed at 18%. Older notifications also mention 5% or 0% for services certified as directly linked to the FIFA U-17 Women’s World Cup, with no ITC, but those are narrow event-based concessions only.
998463 Radio channel programmes 18% with ITC 18% with ITC Radio channel programme creation falls in the same 99846 broadcasting group. Rate tables show a 5% concessional line plus a nil line for FIFA-linked services, while the general commercial rate remains 18% with ITC.
998464 Television channel programmes 18% with ITC 18% with ITC Multiple SAC lookups confirm 18% as the operative rate for TV channel programmes, again with 5% / 0% entries restricted to specified FIFA event services without ITC.
998465 Broadcasting services 18% with ITC 18% with ITC Generic broadcasting (transmission of radio/TV content) is treated as a standard telecom / broadcasting service in the 18% slab. Any mention of 5% or nil is tied to specially certified sports-event work.
998466 Home programme distribution services 18% with ITC 18% with ITC Home distribution of TV/radio programmes (cable/DTH distribution etc.) is grouped with 99846 broadcasting and taxed at 18% as a typical commercial service; event-specific concessions do not alter the default rate.

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.

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Frequently Asked Questions

  • What services fall under SAC code 9984?

    SAC 9984 covers telecommunication and broadcasting services. This includes mobile and landline services, internet and data services, DTH, cable TV, SMS, international calling, roaming and other information supply services related to telecom networks and broadcasting platforms.

  • What is the GST rate for SAC code 9984?

    Telecommunication services under SAC 9984 are normally taxed at 18% GST. This applies to voice calls, data packs, broadband, DTH subscriptions and similar services, whether prepaid or postpaid, unless a special notification gives a different treatment for a specific usage.


  • Is TDS applicable on services billed under SAC code 9984?

    Yes, When businesses pay large telecom bills, they may need to deduct TDS under section 194J or 194C, depending on the contract terms. TDS is applied on the service value excluding GST. The SAC code itself does not decide the TDS rate or section.


  • How do I classify my IT/telecom service under SAC code 9984?

    Use 9984 when you provide telecom or broadcasting connectivity like voice, data, internet, messaging, satellite TV or similar network based services. If you provide IT software development, consulting or hosting, those may fall under other SAC codes like 9983 or 9983 linked IT services.


  • Which SAC code should be used for telephone or telecom charges (9984)?

    Telephone, mobile, landline, internet and DTH charges are normally classified under SAC 9984 on GST invoices. You should clearly describe the service (for example “4G mobile services” or “broadband internet service”) and mention SAC 9984 with 18% GST rate.


  • How do I apply SAC code 9984 while issuing a GST invoice?

    Write the service description, add “SAC 9984”, show the billing period, taxable value, GST at 18% and the total amount. If you issue different bills for voice and data, each line can carry SAC 9984 but with its own description and value.


  • Where can I find the official description of SAC code 9984?

    The official description is in the classification annexure to GST Notification 11/2017 and on the CBIC website under Chapter 99. It lists 9984 as “Telecommunications, broadcasting and information supply services” and provides detailed 6 digit sub codes for different telecom services.


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