Fixed Line Telephone 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.

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998412 SAC Code GST Rate

Review old and new GST rates for Fixed Line Telephone under 998412 SAC Code.

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.

SAC Code

998412

Description

Fixed telephony services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9984

Practical Classification Guidance

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 above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.