Fixed Line Telephone Services Under SAC Code 998412
Fixed Line Telephone Services cover traditional landline connections used in homes, offices and call centres. These services are still important for stable voice quality, intercom networks and dedicated helpline numbers.
SAC 998412 is used when the main work relates to fixed telephony and landline communication services for homes and businesses 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 landline phone services. Using SAC 998412 in such cases keeps the service description and GST classification aligned with how the connection is actually used.
Fixed Line Telephone Services GST Rate for SAC Code 998412
Under GST, fixed line telephone 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 summarises the latest standard GST rate for SAC code 998412.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
In day to day billing, telecom operators and service providers offering fixed line telephone services should apply 18% GST on taxable charges, mention SAC 998412 on tax invoices and follow the same code in their GST records so that revenue from communication services is easy to track.
Explore Other SAC Codes Under 9984
SAC 998412 comes under heading 9984, which groups telecommunication and related services used by individuals, businesses and institutions for voice, data and network connectivity.
Below is a list of related six-digit SAC codes under 9984.
For the 9984 group, this code will normally apply when the primary service is clearly fixed line telephone 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 fixed line telephone 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.
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.