--- title: "Carrier Services | Professional Carrier Solutions" description: "Expert carrier services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998411." canonical: "https://busy.in/sac-code-998411/" --- # Carrier under SAC Code 998411 Part of [SAC 9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/). Carrier Services involve using telecom and network infrastructure to carry voice, data or messages between two points. Businesses rely on these services to run courier tracking, logistics coordination and other time sensitive operations. SAC 998411 is used when the main work relates to carrier services for transportation, courier, and logistics of goods and parcels It is meant for telecom assignments where the provider is responsible for connectivity, capacity, uptime and agreed service levels. In practical terms, plans under this SAC often include areas like courier services, logistics and transportation services. Using SAC 998411 in such cases keeps the service description and GST classification aligned with how the connection is actually used. ## 998411 SAC Code GST rate Under GST, carrier services are treated as supply of services. The taxable value typically includes recurring charges, usage-based fees, activation charges and any bundled add-on services billed under the same telecom contract. After the September 2025 GST revision, telecom and communication services that are not specifically exempt continue to fall under the standard 18% slab. Business subscribers can usually claim input tax credit when these services are used for their taxable operations and proper documentation is available. **The table below shows the latest standard GST rate for SAC code 998411.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. | In day to day billing, telecom operators and service providers offering carrier services should apply 18% GST on taxable charges, mention SAC 998411 on tax invoices and follow the same code in their GST records so that revenue from communication services is easy to track. ## Practical classification guidance For the 9984 group, this code will normally apply when the primary service is clearly carrier services. Other codes in the same heading should be used where the offering is better described as fixed line, mobile, data or another specific telecom service. ## Conclusion This code is meant for carrier services where telecom operators or intermediaries provide clearly defined connectivity or carrier solutions under contract. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps both providers and business customers keep communication spend and GST compliance straightforward. ## Frequently asked questions ### What is SAC code 998411 in GST for carrier services? This code is used for carrier or transport-related services, such as arranging movement of goods and parcels for others. It usually covers services where a business acts as a carrier or transport agency and charges for moving consignments, coordinating deliveries or handling goods in transit for customers. ### Does SAC 998411 cover transportation, courier and logistics of goods and parcels? Yes, SAC 998411 can be used for many carrier-type services involving goods and parcels, such as organised transport, logistics handling or coordination with couriers. Actual classification should still follow the detailed SAC description and GST rules, especially where specific codes exist for GTA, courier or other transport activities. ### What GST rate applies to carrier services under SAC 998411? Carrier services billed under SAC 998411 are generally taxed at 18% GST, unless a special rate or exemption has been notified for that particular type of transport or logistics service. Businesses should always confirm the correct rate from the latest GST notifications before preparing invoices or filing returns. ### When is GST on SAC 998411 services paid under reverse charge by the recipient? Normally, GST on SAC 998411 is paid by the service provider under forward charge. Reverse charge may apply in specific notified situations, for example certain transport or agency services received from unregistered or overseas suppliers. Recipients must check current reverse charge lists to see whether RCM applies to their case. ### Can businesses claim ITC on GST paid for SAC 998411 services used for outward supplies? Yes, ITC is usually available when these carrier services are used for taxable outward supplies or other business operations. The recipient must be registered, hold a valid tax invoice and ensure GST has been paid. Credit is not allowed where ITC is specifically blocked under GST restrictions and conditions. ## Explore more ### Other SAC services under 9984 - [998412: Fixed Line Telephone](https://busy.in/sac-code-998412/) - [998413: Mobile Telecom](https://busy.in/sac-code-998413/) - [998414: Private Network](https://busy.in/sac-code-998414/) - [998415: Data Transmission](https://busy.in/sac-code-998415/) - [998419: Telecommunication](https://busy.in/sac-code-998419/) - [998421: Internet Backbone](https://busy.in/sac-code-998421/) - [998422: Broadband Internet](https://busy.in/sac-code-998422/) - [998423: Online Fax](https://busy.in/sac-code-998423/) - [998424: Video Conferencing](https://busy.in/sac-code-998424/) - [998429: Internet Telecom](https://busy.in/sac-code-998429/) - [998431: Online Information](https://busy.in/sac-code-998431/) - [998432: Online Audio Streaming](https://busy.in/sac-code-998432/) - [998433: Online Video Streaming](https://busy.in/sac-code-998433/) - [998434: Software Download](https://busy.in/sac-code-998434/) - [998435: E Book Download](https://busy.in/sac-code-998435/) - [998439: Digital Content](https://busy.in/sac-code-998439/) - [998441: News Agency](https://busy.in/sac-code-998441/) - [998442: Independent Journalist](https://busy.in/sac-code-998442/) - [998443: Audiovisual News](https://busy.in/sac-code-998443/) - [998451: Library](https://busy.in/sac-code-998451/) - [998452: Digital Archive](https://busy.in/sac-code-998452/) - [998453: Historical Archive](https://busy.in/sac-code-998453/) - [998461: Radio Broadcasting](https://busy.in/sac-code-998461/) - [998462: Television Broadcast](https://busy.in/sac-code-998462/) - [998463: Radio Channel](https://busy.in/sac-code-998463/) - [998464: Television Programmes](https://busy.in/sac-code-998464/) - [998465: Broadcasting](https://busy.in/sac-code-998465/) - [998466: DTH](https://busy.in/sac-code-998466/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)