SAC Code-9984

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.


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.

Categorisation of SAC Code 9984

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

SAC Code Description Rates(%)
9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Nil
9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil
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. Nil
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 n.e.c. 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%
998424 (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%
998429 Other Internet telecommunications services n.e.c. 18%
998431 Online text based information such as online books, newspapers, periodicals, directories etc 18%
998432 Online audio content 18%
998433 Online video content 18%
998434 Software downloads 18%
998439 Other on-line contents n.e.c. 18%
998441 News agency services to newspapers and periodicals 18%
998442 Services of independent journalists and press photographers 18%
998443 News agency services to audiovisual media 18%
998451 Library services 18%
998452 Operation services of public archives including digital archives 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%
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