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SAC CODE - 998413 : Mobile telecommunications services

GST RATE ON SAC CODE - 998413 IS 18%


SAC CODE Description
9984Telecommunications, broadcasting and information supply services
99841Telephony and other telecommunications services
998413Mobile telecommunications services

Services Accounting Codes (SAC Codes) 998413 is used for the Mobile telecommunications 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) 998413 - 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 13 represent the detailed nature of service, Mobile telecommunications services in this case.

Explanation Of SAC CODE - 998413

This service code includes
  1. provision of access to, and use of, switched or non-switched networks for the transmission of voice, text and data using a portable handset or device, such as cellular and satellite phones, feature phones, smart phones, laptop and tablet computers and similar devices.;
  2. provision of access to, and use of, switched or non-switched networks for the transmission of voice telephony using portable handsets or devices such as cellular phones, mobile phones, satellite phones, smart phones, and similar devices. Services can be charged inbound, outbound, or both. Fees can be based on actual usage (e.g., per minute of use) based on a pre-purchased limit (e.g. 100 minutes) or temporal access (e.g., unlimited use monthly); provision of call management services; provision of access to SMS (short message service) to send and receive text messages on cellular phones, mobile phones, smart phones and similar devices. Services can be charged inbound, outbound, or both. Fees can be based on actual usage (e.g., per text fee), based on a pre-purchased limit (e.g., 1000 messages), or temporal access (e.g., unlimited use monthly);
  3. provision of access to mobile data networks for mobile phones, smart phones, tablets, laptops and similar devices to send and receive data (other than voice or text), including provision of dedicated data services provided through USB cards or dongles. Services can be charged inbound, outbound, or both. Fees can be based on actual usage (e.g., per gigabyte) based on a pre-purchased limit (e.g., 2 gigabytes) or temporal access (e.g., unlimited monthly usage)
Common transmission standards include:
  1. GSM (Global System for Mobile Communications)
  2. WCDMA (Wideband Code Division Multiple Access)
  3. LTE ( Long Term Evolution) sometimes known as 4G
This service code does not include:
  1. provision of satellite facilities to originate, terminate and transit calls for other telecommunication service provider :- 998411
  2. provision of satellite facilities for the exclusive use of a customer :- 998414
  3. provision of satellite facilities on a pay-as-you-use basis for the transmission of data from fixed locations :- 998415