SAC Code
998415
Description
Data transmission services
New Rate
Old Rate
Notes
Data transmission and similar connectivity remain in the 18% slab as per telecom specific GST guides and SAC wise listings; there is no notified rate cut under GST 2.0.
Data Transmission Services focus on moving data reliably between devices, offices, data centres and cloud platforms. Businesses depend on these services for internet access, leased lines, MPLS links and other high speed data connections.
SAC 998415 is used when the main work relates to data transmission services for secure and high-speed digital communication 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 data communication services. Using SAC 998415 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 Data Transmission under 998415 SAC Code.
Under GST, data transmission 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 explains the current standard GST rate for SAC code 998415
Data transmission services
Data transmission and similar connectivity remain in the 18% slab as per telecom specific GST guides and SAC wise listings; there is no notified rate cut under GST 2.0.
SAC Code
998415
Description
Data transmission services
New Rate
Old Rate
Notes
Data transmission and similar connectivity remain in the 18% slab as per telecom specific GST guides and SAC wise listings; there is no notified rate cut under GST 2.0.
In day to day billing, telecom operators and service providers offering data transmission services should apply 18% GST on taxable charges, mention SAC 998415 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 data transmission 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 data transmission 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.