---
title: "Broadband Internet Services | Professional Broadband Internet Solutions"
description: "Expert broadband internet services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998422."
canonical: "https://busy.in/sac-code-998422/"
---

# Broadband Internet under SAC Code 998422

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

Broadband Internet Services give homes, shops and offices continuous access to the internet through wired and wireless connections. MSMEs use these links for billing, online banking, GST filing, meetings and day to day communication.

This code applies when the primary service is regular internet access for end users, whether through fibre, cable, DSL or wireless. It helps service providers show broadband charges correctly in invoices and in their GST returns.  These services now support most routine online work for users.

## 998422 SAC Code GST rate

From a GST perspective, broadband internet 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 summarises the latest standard GST rate for SAC code 998422.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 998422 | Internet access services in wired and wireless mode. | 18% with ITC | 18% with ITC | Broadband and other internet access services are categorised here and are widely reported as attracting 18% GST; this uniform telecom rate remains unchanged in recent telecom specific explanations. |

In everyday billing, service providers offering broadband internet services should apply 18% GST on taxable charges, mention SAC 998422 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 broadband internet 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 broadband internet 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/)
- [998421: Internet Backbone](https://busy.in/sac-code-998421/)
- [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/)