Telecommunications service classification defines distinct service codes and scope determining GST treatment across carrier, fixed, mobile, and data services. The Scheme of Classification of Services groups telephony and telecommunications under SAC 99841 with subordinate codes: carrier services (998411) covering operation and interconnection charges for other providers; fixed telephony (998412) covering access to PSTN and IP networks from fixed locations with messaging and call-management features; mobile telecommunications (998413) covering access for portable devices for voice, text and data with various charging models; private network services (998414) for exclusive client links; data transmission services (998415) for pay-as-you-use data facilities; and other telecommunications services (998419) for services not elsewhere classified.
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Provisions expressly mentioned in the judgment/order text.
Telecommunications service classification defines distinct service codes and scope determining GST treatment across carrier, fixed, mobile, and data services.
The Scheme of Classification of Services groups telephony and telecommunications under SAC 99841 with subordinate codes: carrier services (998411) covering operation and interconnection charges for other providers; fixed telephony (998412) covering access to PSTN and IP networks from fixed locations with messaging and call-management features; mobile telecommunications (998413) covering access for portable devices for voice, text and data with various charging models; private network services (998414) for exclusive client links; data transmission services (998415) for pay-as-you-use data facilities; and other telecommunications services (998419) for services not elsewhere classified.
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