GST Rate on Cloud hosting
The GST rate on cloud hosting is 18%, under SAC code 998315 (hosting and it infrastructure provisioning services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for cloud hosting
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998315
- Also covers: aws, data center, server hosting
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on cloud hosting
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on cloud hosting
What is the GST rate on cloud hosting?
The GST rate on cloud hosting is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Cloud hosting falls under SAC code 998315.
What is the HSN code for cloud hosting?
Cloud hosting falls under SAC code 998315, which covers hosting and it infrastructure provisioning services. Show this code on every GST tax invoice line for cloud hosting.