Internet telecommunications services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
373
Group 99842
374
998421
Internet backbone services
375
998422
Internet access services in wired and wireless mode
376
998423
Fax, telephony over the internet
377
998424
Audio conferencing and video conferencing over the internet
378
998429
Other internet telecommunications services nowhere else classified
Explanatory Notes:- Based on the Modified Version of the United Nations Centra
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tion (i.e. at downstream speeds greater or equal to 256 kbit/s) to the Internet, including wired, wireless, satellite and terrestrial fixed wireless Internet services. The Internet Service Provider (ISP) may also provide free services along with Internet access such as e-mail, space for the customer's web page, tools for simple web page design, chat, security software (virus protection, spyware protection, firewall) and technical support. This service may also include remote access or other types of Internet access and package upgrades such as international roaming and extra e-mail boxes, usually for additional costs to customers.
This service code does not include provision of mobile data services, cf. 998413
998423 – Fax, telephony
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