SAC Code 997414: Internet services (broadband, leased line)
SAC code 997414 classifies internet services (broadband, leased line) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Internet services (broadband, leased line) falls in this bucket. Full ITC available.
Sample Calculation for Internet services (broadband, leased line)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 997414
Use SAC code 997414 on every tax invoice for internet services (broadband, leased line). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 997414
What is SAC code 997414?
SAC code 997414 classifies internet services (broadband, leased line) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Internet services (broadband, leased line)?
Internet services (broadband, leased line) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Internet services (broadband, leased line) exempt from GST?
No. Internet services (broadband, leased line) attracts 18% GST on every taxable sale.