Telecom & Internet Services SAC Codes & GST Rate
Mobile telephony, broadband internet, cable TV, DTH, and leased line services.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Telecom & Internet Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 996411 | Fixed telephone line services | 18% |
| 996412 | Mobile telephone services | 18% |
| 996413 | Internet & broadband access services | 18% |
| 996414 | Private network & leased line services | 18% |
| 996415 | DTH & cable TV services | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Telecom & Internet Services
An ISP invoices a business client ₹10,000/month for a dedicated leased line (SAC 996414). GST at 18% = ₹1,800. Total monthly invoice: ₹11,800. Business clients can claim ITC on this GST.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 996411
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Telecom & Internet Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
What is the GST rate on mobile phone bills?
Mobile and telephone services (postpaid bills, prepaid recharges, data plans) attract 18% GST under SAC 996412. The telecom company includes GST in the billing. Businesses can claim ITC on mobile bills used for business purposes.
Is GST applicable on internet broadband services?
Yes. Internet services — home broadband, business leased lines, and mobile data — all attract 18% GST under SAC 996413 (broadband) or SAC 996414 (dedicated leased lines). ITC is available to businesses on leased line and broadband bills.
What GST applies to DTH and cable TV?
DTH (Direct-to-Home) and cable TV services attract 18% GST under SAC 996415. This is included in the subscriber's monthly bill. Note: individual consumers cannot claim ITC.
Can telecom expenses qualify for ITC for businesses?
Yes. GST paid on business telephone and internet services is eligible for ITC if the service is used for business purposes. Residential broadband or personal mobile plans used by employees generally do not qualify for ITC without proper documentation.
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