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SAC CODE - 998412 : Fixed telephony services

GST RATE ON SAC CODE - 998412 IS 18%


SAC CODE Description
9984Telecommunications, broadcasting and information supply services
99841Telephony and other telecommunications services
998412Fixed telephony services

Services Accounting Codes (SAC Codes) 998412 is used for the Fixed telephony services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Telecommunications, broadcasting and information supply services.

How Services Accounting Codes (SAC Codes) 998412 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 84 represent the major nature of service, Telecommunications, broadcasting and information supply services in this case.

The next two digits 12 represent the detailed nature of service, Fixed telephony services in this case.

Explanation Of SAC CODE - 998412

This service code includes provision of access to and use of the public switched telephone network and IP networks for the transmission and switching of voice, data, and video from a fixed customer location or from public and semi-public coin and card operated phones; inbound and outbound telephony to and from national and international destinations; provision of Short Message Service (SMS) and Multimedia Messaging Service (MMS); provision of call management services (calling features) for use from a fixed customer location, such as call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail and voice menus

This service code does not include:
  1. provision of private line services :- 998414
  2. provision of a local loop to other telecommunications service providers :- 998411
  3. renting of terminal equipment :- 997316