---
title: "Internet Backbone Services | Professional Internet Backbone Solutions"
description: "Expert internet backbone services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998421."
canonical: "https://busy.in/sac-code-998421/"
---

# Internet Backbone under SAC Code 998421

Part of [SAC 9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/).

Internet Backbone Services keep large volumes of internet traffic moving between cities, data centres and international routes. They form the core links that internet service providers and big organisations depend on for high capacity connectivity.

This code is used when the main work is long distance data carriage and backbone connectivity, not last mile internet to retail users. It helps telecom carriers and wholesale providers bill network capacity in a clear and consistent way under GST.  These services now support most routine online work for users.

## 998421 SAC Code GST rate

From a GST perspective, internet backbone services are treated as supply of telecommunication services. The taxable value usually includes recurring rental, usage based charges, activation fees and any bundled add ons provided under the same plan.

After the September 2025 GST changes, most internet and data communication services that are not specifically exempt continue under the standard 18% slab. Registered business subscribers can generally claim input tax credit when these services are used for their taxable activities and proper documentation is maintained.

**The table below shows the latest standard GST rate for SAC code 998421.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 998421 | Internet backbone services | 18% with ITC | 18% with ITC | Internet backbone services are listed with a GST rate of 18% under heading 9984 and the new structure continues to keep these in the standard 18% services slab. |

In everyday billing, service providers offering internet backbone services should apply 18% GST on taxable charges, mention SAC 998421 on invoices and follow the same code in GST records so that communication revenue is easy to track and explain.

## Practical classification guidance

For the 9984 group, this code will usually apply where the main offering is clearly internet backbone services. Other codes in the heading should be chosen when the service matches fixed line, mobile, pure data or another named category more closely.

## Conclusion

This code is meant for internet backbone services where communication or content is delivered over the internet as a defined service. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps both providers and customers keep billing and compliance simple.

## Explore more

### Other SAC services under 9984

- [998411: Carrier](https://busy.in/sac-code-998411/)
- [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/)
- [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/)