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HSN Codes and GST Rates of HSN 99842

Internet telecommunications services

HSN Code Description of Service GST Rate

9984

 		Telecommunications, broadcasting and information supply services

99842

Internet telecommunications services

This group includes carrying of electronic signals (traffic) over the Internet; providing access to the Internet; providing telecommunications services on the Internet and similar distributed computer networks that rely on, but are not part of, the normal telecommunications network

998421

Internet backbone services

This service code includes carrier services of Internet traffic by one ISP for another ISP (generally known in the industry as peering and transit charges)

998422

Internet access services

This service code includes

i. provision of a direct narrowband connection (i.e. at downstream speeds of less than 256 kbit/s) or direct broadband connection (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 over the internet

This service code includes provision of telecommunication services over the Internet such as fax, telephony, etc.

998424

Audio Conferencing and video conferencing over the internet

This service code includes provision of telecommunication services over the Internet such as audio conferencing and video conferencing

998429

Other Internet telecommunication services

This service code includes provision of telecommunication services over the Internet other than Internet access, such as fax, telephony, audio conferencing and video conferencing over the Internet
15
May
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S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).