SAC Code 998421 -- – Internet backbone services (GST Rate 18%)

SAC Code 998421

Internet backbone services

SAC998421

Internet backbone services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9984
Subheading: 998421
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 Internet backbone 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

998422
Internet access services in wired and wireless mode.
18%
998423
Fax, telephony over the Internet
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 998421?
SAC Code 998421 is the official Service Accounting code for Internet backbone services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998421?
SAC Code 998421 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 998421 belong to?
SAC Code 998421 falls under Chapter 99 -- Services of the GST tariff.
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