SAC code for Web Hosting — 998315 · GST 18%

Web Hosting is billed under SAC 998315, the code for hosting and information technology (IT) infrastructure provisioning services. Under GST 2.0 the rate is 18%.

Also called: website hosting, server hosting, cloud hosting

GST on web hosting

GST rate: 18%
Within your state: CGST 9% + SGST/UTGST 9%
To another state: IGST 18%

Example invoice line

Website Hosting (Annual)SAC 998315

1 year × ₹4,000.00₹4,000.00

CGST 9%₹360.00

SGST 9%₹360.00

Total₹4,720.00

Selling to another state: IGST 18% (₹720.00) replaces CGST and SGST.

What SAC 998315 covers

Hosting and information technology (IT) infrastructure provisioning services

Website hosting, servers and other hosted IT infrastructure.

Questions about web hosting

What is the SAC code for web hosting?

Web Hosting is classified under SAC 998315: Hosting and information technology (IT) infrastructure provisioning services.

What is the GST rate on web hosting?

18% under GST 2.0, in force since 22 September 2025. Within your state that is 9% CGST plus 9% SGST (or UTGST); to a buyer in another state it is 18% IGST.

How many digits of the SAC code go on the invoice?

If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (9983) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (998315) on every invoice.

All SAC codes · HSN codes for goods

Bill with the right HSN automatically — start free

Save web hosting once with SAC 998315 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.

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