Online Fax Services Under SAC Code 998423
Online Fax Services replace traditional fax machines by sending documents over the internet. Offices and service providers use them to share signed papers, forms and confirmations without keeping a separate fax line.
This code covers internet based fax and similar store and forward messaging tools where documents move as data, not over old analog lines. It supports clear GST treatment for these focused communication services. These services now support most routine online work for users.
Online Fax Services GST Rate for SAC Code 998423
From a GST perspective, online fax 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 sets out the current standard GST rate for SAC code 998423.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998423 | Fax, telephony over the Internet | 18% with ITC | 18% with ITC | Voice over internet and fax over internet are also part of telecom services under heading 9984 and standardised at 18% GST; no concessional slab has been introduced for these. |
In everyday billing, service providers offering online fax services should apply 18% GST on taxable charges, mention SAC 998423 on invoices and follow the same code in GST records so that communication revenue is easy to track and explain.
Explore Other SAC Codes Under 9984
SAC 998423 sits under heading 9984, which groups internet access, telecom connectivity and related communication services used by individuals and organisations.
These are the main related six-digit SAC codes under 9984.
For the 9984 group, this code will usually apply where the main offering is clearly online fax 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 online fax 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.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.