SAC Code 998423 -- – Fax, telephony over the Internet (GST Rate 18%)

SAC Code 998423

Fax, telephony over the Internet

SAC998423

Fax, telephony over the Internet

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9984
Subheading: 998423
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 Fax, telephony over the Internet. 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

998421
Internet backbone services
18%
998422
Internet access services in wired and wireless mode.
18%
998424
Audio conferencing and video conferencing over the Internet
18%
998429
Other Internet telecommunications services n.e.c.
18%
998411
Carrier services
18%

Frequently asked questions

What is SAC Code 998423?
SAC Code 998423 is the official Service Accounting code for Fax, telephony over the Internet, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998423?
SAC Code 998423 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 998423 belong to?
SAC Code 998423 falls under Chapter 99 -- Services of the GST tariff.
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