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.