Telephony and other telecommunications services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 366 Group 99841 Telephony and other telecommunications services 367 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 Private network services 371 998415 Data transmission services 372 998419 Other telecommunications services including fax services, telex services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99841 - Telephony and other telecommunications services 998411 - Carrier services This service code includes operating of wired or wireless facilities to originate, terminate or transit calls for other telecommunications service providers; charging for interconnection, settlement or termination of domestic or international calls; charging long-distance carriers for calls originating at a pay phone or within another carriers local network; charging for jointly used facilities such as pole attachments; charging for the exclusive use of circuits This service code does not include carriage of Internet traffic by one ISP for another ISP, cf. 998421 998412 - Fixed telephony services This service code includes provision of access to and use of the public switched telephone network and IP networks for the transmission and switching of voice, data, and video from a fixed customer location or from public and semi-public coin and card operated phones; inbound and outbound telephony to and from national and international destinations; provision of Short Message Service (SMS) and Multimedia Messaging Service (MMS); provision of call management services (calling features) for use from a fixed customer location, such as call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail and voice menus This service code does not include: - provision of private line services, cf. 998414 - provision of a local loop to other telecommunications service providers, cf. 998411 - renting of terminal equipment, cf. 997316 998413 - Mobile telecommunications services This service code includes 1. provision of access to, and use of, switched or non-switched networks for the transmission of voice, text and data using a portable handset or device, such as cellular and satellite phones, feature phones, smart phones, laptop and tablet computers and similar devices.; 2. provision of access to, and use of, switched or non-switched networks for the transmission of voice telephony using portable handsets or devices such as cellular phones, mobile phones, satellite phones, smart phones, and similar devices. Services can be charged inbound, outbound, or both. Fees can be based on actual usage (e.g., per minute of use) based on a pre-purchased limit (e.g. 100 minutes) or temporal access (e.g., unlimited use monthly); provision of call management services; provision of access to SMS (short message service) to send and receive text messages on cellular phones, mobile phones, smart phones and similar devices. Services can be charged inbound, outbound, or both. Fees can be based on actual usage (e.g., per text fee), based on a pre-purchased limit (e.g., 1000 messages), or temporal access (e.g., unlimited use monthly); 3. provision of access to mobile data networks for mobile phones, smart phones, tablets, laptops and similar devices to send and receive data (other than voice or text), including provision of dedicated data services provided through USB cards or dongles. Services can be charged inbound, outbound, or both. Fees can be based on actual usage (e.g., per gigabyte) based on a pre-purchased limit (e.g., 2 gigabytes) or temporal access (e.g., unlimited monthly usage) Common transmission standards include: - GSM (Global System for Mobile Communications) - WCDMA (Wideband Code Division Multiple Access) - LTE ( Long Term Evolution) sometimes known as 4G This service code does not include: - provision of satellite facilities to originate, terminate and transit calls for other telecommunication service provider, cf. 998411 - provision of satellite facilities for the exclusive use of a customer, cf. 998414 - provision of satellite facilities on a pay-as-you-use basis for the transmission of data from fixed locations, cf. 998415 998414 - Private network services This service code includes provision of wired or wireless telecommunication links between specified points for the exclusive use of the client This service code does not include: - provision of private links by a telecommunication carrier to a telecommunication service provider, cf. 998411 998415 - Data transmission services This service code includes provision of access to wired or wireless facilities and services specifically designed for the efficient transmission of data on a pay-asyou-use basis. This service code does not include: - provision of wired or wireless telecommunication links between specified points for the exclusive use of the client, cf. 998414 998419 - Other telecommunications services This service code includes provision of telecommunications services not elsewhere classified, such as telegraph, telex and audio conferencing bridging services.