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GST on Internet/Broadband — 18%

Internet/Broadband attracts 18% GST under SAC code 998414. Calculate the exact tax below.

Updated for 2026
SAC Code: 998414
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SAC Code for Internet/Broadband

SAC Code
998414

Internet/Broadband is classified under SAC code 998414 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for internet/broadband.

GST Rate History for Internet/Broadband

Internet and broadband services attract 18% GST since July 2017, replacing the 15% service tax. This applies to all ISPs and broadband plans.

Input Tax Credit (ITC) on Internet/Broadband

Yes, input tax credit (ITC) is available on internet/broadband for registered businesses. If you purchase internet/broadband for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Internet/Broadband

Here are example calculations showing GST on internet/broadband at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹500₹90₹45₹45₹590
₹1,000₹180₹90₹90₹1,180
₹1,500₹270₹135₹135₹1,770
₹3,000₹540₹270₹270₹3,540

Related GST Rates

More in Services:

Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on Internet/Broadband in India?

Internet/Broadband attracts 18% GST in India under SAC code 998414. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the SAC code for Internet/Broadband?

The SAC code for Internet/Broadband is 998414. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Internet/Broadband?

To add 18% GST on internet/broadband: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹1,000: GST = ₹180, Total = ₹1,180.

Can I claim input tax credit (ITC) on Internet/Broadband?

Yes, registered businesses can claim input tax credit on internet/broadband purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Internet/Broadband changed since 2017?

Internet and broadband services attract 18% GST since July 2017, replacing the 15% service tax. This applies to all ISPs and broadband plans.