SAC code 998432 — On-line audio content
SAC · sac5%On-line audio content
Audio content delivered over the internet, including music streaming, podcasts, audiobooks, and other sound-based media accessed online. This covers the supply of digital audio files and streaming services where the primary service is making audio content available to consumers through internet platforms.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 22: 22 Heading (i) Supply consisting only of e-book. 9984 Explanation.- For the purposes of this notification, "e- (Telecommu books" means an electronic version of a printed book nications, (falling under tariff item 4901 in [alternative rate option — see conditions in notification] |
source: 13/2018-Central Tax (Rate) · effective 2018-07-26 · rate inherited from 9984 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
audio on demandaudiobook streamingdigital music serviceinternet radiointernet-based musicmusic streamingonline audio libraryonline musiconline songspodcast subscriptionstreaming audio servicestreaming songsweb-based audio
sibling codes
- 998411Carrier services
- 998412Fixed telephony services
- 998413Mobile telecommunications services
- 998414Private network services
- 998415Data transmission services
- 998419Other telecommunications services including fax services, telex services nowhere else classifie
- 998421Internet backbone services
- 998422Internet access services in wired and wireless mode
- 998423Fax, telephony over the Internet
- 998424Audio conferencing and video conferencing over the Internet
- 998429Other internet telecommunications services nowhere else classified
- 998431On-line text based information such as online books, newspapers, periodicals, directories and t
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compiled from official sources · not tax advice · verify with your tax advisor before filing