SAC code 998435 — Supply consisting only of e-book
SAC · sac5%Supply consisting only of e-book.
This service code covers the supply of e-books—digital versions of books in electronic format that can be read on devices like computers, tablets, or e-readers. It applies when the supply consists only of the e-book itself without accompanying physical goods or additional services.
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
digital bookdigital book downloaddigital textbooke-book downloade-book subscriptione-book supplyelectronic bookelectronic novelelectronic text bookonline e-book purchase
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