For e-commerce business services, the classification falls under the Service Accounting Code (SAC) rather than the HSN code used for goods. The relevant SAC code for e-commerce services is as follows:
SAC Code: 9983
This SAC code covers “Other professional, technical and business services”.
Subcategory:
998365: Internet access services including provision of leased circuit services.
For general e-commerce services that include facilitation of online sales, marketing or intermediary services:
SAC Code: 9961
This SAC code covers “Telecommunication, broadcasting and information supply services”.
GST Rate:
GST Rate: The GST rate for e-commerce services generally falls under the standard rate of 18%.
