GST services classification · rate quoted from the notification
Heading 9984 — Telecommunications, broadcasting and information supply services
The services Notification No. 11/2017-Central Tax (Rate), 28 June 2017 lists against this classification, and the rate it fixes for each. The rows below are the notification’s own table rows, with the serial and the line each rate stands on.
Last reviewed 2026-10-12 · Get the classification checked for your supply
Rate notified — Notification No. 11/2017-Central Tax (Rate), 28 June 2017
the rate of central tax on the intra-State supply of services, under sub-section (1) of section 9 read with sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (G.S.R. 690(E) dated 28th June 2017, as recorded in our source manifest — the notification text prints the gazette number blank).
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 22 | Heading 9984 (Telecommunications, broadcasting and information supply services) |
| — | notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:614–616 |
Exemption notified — Notification No. 12/2017-Central Tax (Rate), 28 June 2017
Services under this classification that the exemption notification relieves of the tax, as the notification’s own rows print them. Where a row shows a rate other than Nil, that is the concessional rate the notification fixes for it.
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 49 | Heading 9984 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:631–635 |
| 50 | Heading 9984 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:636–640 |
| 51 | Heading 9984 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:641–646 |
Serial 49, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:631-635
Serial 50, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:636-640
Serial 51, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:641-646
Question
What rate of GST does the notification fix for Heading 9984 — Telecommunications, broadcasting and information supply services?
Notification No. 11/2017-Central Tax (Rate), 28 June 2017 fixes central tax on the intra-State supply of these services at 9 per cent. against serial 22 of its table — 1 rate entry across 1 row. That is the rate as notified on 28 June 2017; service rates have been amended since, so check the notification in force before you rely on it. Column (2) of the notification’s table is “only indicative” of the classification, so treat the heading as the notification’s grouping and not as an authority on the service’s code.
What this page rests on
- Levy — s.9(1), Central Goods and Services Tax Act, 2017: tax is levied on all intra-State supplies of goods or services at such rates, not exceeding twenty per cent., as may be notified by the Government. Quoted from our held text at
cgst/cgst-act-2017.txt:418, which is what the notification above exercises. - Exemption — s.11(1), CGST Act, 2017: on the Council’s recommendation the Government may exempt, by notification, services of any specified description. Held text at
cgst/cgst-act-2017.txt:451. - Classification — “Chapter”, “Section” and “Heading” carry the meanings they have in the annexed scheme of classification of services the rate notification refers to. Notification No. 12/2017-Central Tax (Rate), explanation 3(ii): "Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative." Each rate is the one notified on 28 June 2017 in the notification named on that row, not a statement of the rate in force today.
- Each row on this page is quoted from a held copy of the notification and keeps its line range. Nothing here is a substitute for the notification in force on the date of your supply.
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