SAC Code
998413
Description
Mobile telecommunications services
New Rate
Old Rate
Notes
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.
Mobile Telecom Services allow users to make voice calls, send messages and access data through mobile networks. MSMEs and individuals use these services for daily communication, field operations and on the move internet access.
SAC 998413 is used when the main work relates to mobile telecommunications services for voice, sms, and data connectivity 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 mobile network services, cellular communication services. Using SAC 998413 in such cases keeps the service description and GST classification aligned with how the connection is actually used.
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Review old and new GST rates for Mobile Telecom under 998413 SAC Code.
Under GST, mobile telecom 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 sets out the current standard GST rate for SAC code 998413.
Mobile telecommunications services
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.
SAC Code
998413
Description
Mobile telecommunications services
New Rate
Old Rate
Notes
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.
In day to day billing, telecom operators and service providers offering mobile telecom services should apply 18% GST on taxable charges, mention SAC 998413 on tax invoices and follow the same code in their GST records so that revenue from communication services is easy to track.
BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.
For the 9984 group, this code will normally apply when the primary service is clearly mobile telecom 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.
This code is meant for mobile telecom 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.