SAC code for internet services.
Internet services is classified under SAC code 998422 (Internet access services in wired and wireless mode). The GST rate is 18%, effective 2018-07-27, per 11/2017-Central Tax (Rate) as amended by 13/2018-Central Tax (Rate).
Internet access services provided to customers through wired connections (like fiber optic or broadband cables) or wireless connections (like Wi-Fi, mobile data, or satellite internet). This covers the service of providing connectivity to the internet, not the equipment itself.
GST rate for internet services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Telecommunications, broadcasting and information supply services other than e-books | S.No 22 item (ii)11/2017-Central Tax (Rate) as amended by 13/2018-Central Tax (Rate) |
source: 11/2017-Central Tax (Rate) as amended by 13/2018-Central Tax (Rate) · effective 2018-07-27 · rate inherited from heading 9984
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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Full detail — official text, every sub-code and rate history — on the SAC 998422 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing