Internet 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) 373 Group 99842 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99842 - Internet telecommunications services This group includes carrying of electronic signals (traffic) over the Internet; providing access to the Internet; providing telecommunications services on the Internet and similar distributed computer networks that rely on, but are not part of, the normal telecommunications network 998421 - Internet backbone services This service code includes carrier services of Internet traffic by one ISP for another ISP (generally known in the industry as peering and transit charges) 998422 - Internet access services This service code includes i. provision of a direct narrowband connection (i.e. at downstream speeds of less than 256 kbit/s) or direct broadband connection (i.e. at downstream speeds greater or equal to 256 kbit/s) to the Internet, including wired, wireless, satellite and terrestrial fixed wireless Internet services. The Internet Service Provider (ISP) may also provide free services along with Internet access such as e-mail, space for the customer s web page, tools for simple web page design, chat, security software (virus protection, spyware protection, firewall) and technical support. This service may also include remote access or other types of Internet access and package upgrades such as international roaming and extra e-mail boxes, usually for additional costs to customers. This service code does not include provision of mobile data services, cf. 998413 998423 - Fax, telephony over the internet This service code includes provision of telecommunication services over the Internet such as fax, telephony, etc. 998424 - Audio Conferencing and video conferencing over the internet This service code includes provision of telecommunication services over the Internet such as audio conferencing and video conferencing 998429 - Other Internet telecommunication services This service code includes provision of telecommunication services over the Internet other than Internet access, such as fax, telephony, audio conferencing and video conferencing over the Internet