GST Rate on Internet
The GST rate on internet is 18%, under SAC code 997414 (internet services (broadband, leased line)). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for internet
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997414
- Also covers: broadband, wifi, leased line
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 internet
- 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 internet
What is the GST rate on internet?
The GST rate on internet is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Internet falls under SAC code 997414.
What is the HSN code for internet?
Internet falls under SAC code 997414, which covers internet services (broadband, leased line). Show this code on every GST tax invoice line for internet.