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Mobile Recharge attracts 18% GST under SAC code 998412. Calculate the exact tax below.
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Mobile Recharge is classified under SAC code 998412 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for mobile recharge.
Telecom services including mobile recharges attract 18% GST since July 2017. GST is included in the recharge amount for prepaid and charged separately for postpaid.
Yes, input tax credit (ITC) is available on mobile recharge for registered businesses. If you purchase mobile recharge for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.
Here are example calculations showing GST on mobile recharge at 18% for common price points:
| Base Price | GST (18%) | CGST (9%) | SGST (9%) | Total |
|---|---|---|---|---|
| ₹199 | ₹36 | ₹18 | ₹18 | ₹235 |
| ₹299 | ₹54 | ₹27 | ₹27 | ₹353 |
| ₹599 | ₹108 | ₹54 | ₹54 | ₹707 |
| ₹999 | ₹180 | ₹90 | ₹90 | ₹1,179 |
More in Services:
Other items at 18% GST:
Mobile Recharge attracts 18% GST in India under SAC code 998412. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.
The SAC code for Mobile Recharge is 998412. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.
To add 18% GST on mobile recharge: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹299: GST = ₹54, Total = ₹353.
Yes, registered businesses can claim input tax credit on mobile recharge purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.
Telecom services including mobile recharges attract 18% GST since July 2017. GST is included in the recharge amount for prepaid and charged separately for postpaid.