GST Rate on Mobile services
The GST rate on mobile services is 18%, under SAC code 997413 (mobile telecommunications services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for mobile services
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997413
- Also covers: telecom, data plan
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 mobile services
- 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 mobile services
What is the GST rate on mobile services?
The GST rate on mobile services is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Mobile services falls under SAC code 997413.
What is the HSN code for mobile services?
Mobile services falls under SAC code 997413, which covers mobile telecommunications services. Show this code on every GST tax invoice line for mobile services.