SAC Code 998411 -- – Carrier services (GST Rate 18%)

SAC Code 998411

Carrier services

SAC998411

Carrier services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9984
Subheading: 998411
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Carrier services. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998412
Fixed telephony services
18%
998413
Mobile telecommunications services
18%
998414
Private network services
18%
998415
Data transmission services
18%
998419
Other telecommunications services including Fax services, Telex servic
18%

Frequently asked questions

What is SAC Code 998411?
SAC Code 998411 is the official Service Accounting code for Carrier services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998411?
SAC Code 998411 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998411 belong to?
SAC Code 998411 falls under Chapter 99 -- Services of the GST tariff.
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