SAC code directory
SAC Code 9984: Telecommunications, broadcasting and information supply services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 998411 | Carrier services |
| 998412 | Fixed telephony services |
| 998413 | Mobile telecommunications services |
| 998414 | Private network services |
| 998415 | Data transmission services |
| 998419 | Other telecommunications services including Fax services, Telex services n.e.c. |
| 998421 | Internet backbone services |
| 998422 | Internet access services in wired and wireless mode. |
| 998423 | Fax, telephony over the Internet |
| 998424 | Audio conferencing and video conferencing over the Internet |
| 998429 | Other Internet telecommunications services n.e.c. |
| 998431 | On-line text based information such as online books, newpapers, periodicals, directories etc |
| 998432 | On-line audio content |
| 998433 | On-line video content |
| 998434 | Software downloads |
| 998439 | Other on-line contents n.e.c. |
| 998441 | News agency services to newspapers and periodicals |
| 998442 | Services of independent journalists and press photographers |
| 998443 | News agency services to audiovisual media |
| 998451 | Library services |
| 998452 | Operation services of public archives including digital archives |
| 998453 | Operation services of historical archives including digital archives |
| 998461 | Radio broadcast originals |
| 998462 | Television broadcast originals |
| 998463 | Radio channel programmes |
| 998464 | Television channel programmes |
| 998465 | Broadcasting services |
| 998466 | Home programme distribution services |
GST rate guide for these services
Telecommunication, broadcasting and information supply services are generally taxed at 18%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.