--- title: "Broadcasting Rights Services | Professional Broadcasting Rights Solutions" description: "Expert broadcasting rights services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997332." canonical: "https://busy.in/sac-code-997332/" --- # Broadcasting Rights under SAC Code 997332 Part of [SAC 9973: Leasing or rental services](https://busy.in/sac-code-9973/). Broadcasting Rights services involve granting limited rights to use or exploit intellectual property instead of transferring full ownership. In day to day business, companies pay licence fees or royalties for these rights so that they can use existing content or knowledge without creating it from scratch. For SAC 997332, this mainly covers broadcast and media licensing rights for films, audio, and tv programming. and is often linked to related activities such as film licensing. Under GST, these supplies are reported using SAC 997332. Using the right SAC code and rate helps service providers raise clear tax invoices and helps clients understand how GST is being charged on the licence fee. ## 997332 SAC Code GST rate From a GST point of view, broadcasting rights fees are treated as supply of services. The taxable value usually includes upfront licence fees, recurring royalties, minimum guarantee amounts, renewal charges and any related service or support fees that form part of the same agreement. After the September 2025 GST revision, most licensing and intellectual property related services that do not have any special notification continue to fall under the standard 18% slab. Registered business recipients can generally claim input tax credit when these licensed rights are used for making taxable supplies, subject to normal ITC conditions. **The table below shows the latest standard GST rate for SAC code 997332.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. | 18% with ITC | 12% with ITC or 18% with ITC | Earlier rate tables list this SAC with 12% / 18% plus a nil option limited to specified international sports events; in practice most broadcasting rights have been taxed at 18%. Under the new 5% / 18% regime, the 12% option migrates to 18%, with any narrow event-based exemption continuing separately. | In practice, businesses that provide broadcasting rights should apply 18% GST on the taxable value, mention the correct SAC code on invoices and keep treatment consistent in their GST records so that licence income and related input tax credit remain easy to track. ## Practical classification guidance When choosing a code from the 9973 group, service providers should pick the SAC that best matches the main right being licensed, whether it is broadcasting rights, artwork, publications, technology or trademarks. Using the correct six digit SAC and GST rate in % helps avoid disputes and keeps invoicing and input tax credit planning straightforward for both parties. ## Conclusion SAC 997332 is used for broadcasting rights where the service provider grants defined rights in return for a licence fee or royalty. These services are generally taxed at 18% under GST, with input tax credit normally available to eligible registered recipients when the licensed rights support their taxable business activities. By classifying such income under SAC 997332 and applying the correct GST rate in %, businesses can keep their licensing agreements, invoices and GST compliance neat and easy to explain during reviews. ## Frequently asked questions ### What is SAC code 997332 in GST for broadcasting rights? SAC 997332 covers licensing of audio visual content such as films, TV programmes and audio works for broadcasting or telecasting. It includes granting rights to TV channels, OTT platforms, radio stations or others to air or stream content in return for licence fees or royalties. ### Does SAC 997332 cover licensing of films, audio and TV programming? Yes. When producers or content owners license movies, serials, music or shows to broadcasters or streaming platforms, those transactions generally fall under SAC 997332. The broadcaster receives limited rights to exhibit or transmit the content for a period or territory, while the original copyright remains with the owner. ### What GST rate applies to broadcast and telecast rights under SAC 997332? Broadcast and telecast content licensing under SAC 997332 is typically taxed at 18%. GST is charged on licence fees, royalties or revenue share paid to the content owner. Parties should structure agreements clearly to show consideration and timing, so that GST is paid correctly on the value of supply. ### Should channels and OTT platforms use SAC 997332 for content licensing fees? Yes. TV channels, radio stations and OTT platforms that pay for rights to broadcast content should treat those invoices as SAC 997332 services. When they sub license or pass through rights, they may also issue invoices under the same code to their own customers, depending on contract structure. ### Can broadcasters claim ITC on GST paid for SAC 997332 services? Broadcasters and platforms can generally claim ITC on GST paid for SAC 997332 services where the content is used for taxable broadcasting activities. ITC may need proportionate reversal if some channels or offerings are exempt. Detailed records of content usage and revenue mix help in accurate ITC calculations. ## Explore more ### Other SAC services under 9973 - [997311: Transport Equipment Rental](https://busy.in/sac-code-997311/) - [997312: Agricultural Machinery Rental](https://busy.in/sac-code-997312/) - [997313: Construction Equipment Rental](https://busy.in/sac-code-997313/) - [997314: Office Equipment Rental](https://busy.in/sac-code-997314/) - [997315: Computer Rental](https://busy.in/sac-code-997315/) - [997316: Telecom Equipment Rental](https://busy.in/sac-code-997316/) - [997319: Machinery Rental](https://busy.in/sac-code-997319/) - [997321: Projector Rental](https://busy.in/sac-code-997321/) - [997322: DVD Rental](https://busy.in/sac-code-997322/) - [997323: Furniture Rental](https://busy.in/sac-code-997323/) - [997324: Sports Equipment Rental](https://busy.in/sac-code-997324/) - [997325: Linen Rental Service](https://busy.in/sac-code-997325/) - [997326: Clothing Rental](https://busy.in/sac-code-997326/) - [997327: Tool Rental](https://busy.in/sac-code-997327/) - [997329: Equipment Rental](https://busy.in/sac-code-997329/) - [997331: Software Licensing](https://busy.in/sac-code-997331/) - [997333: Image Licensing](https://busy.in/sac-code-997333/) - [997334: Publishing License](https://busy.in/sac-code-997334/) - [997335: Technology License](https://busy.in/sac-code-997335/) - [997336: Trademark Licensing](https://busy.in/sac-code-997336/) - [997337: Mining Exploration License](https://busy.in/sac-code-997337/) - [997338: Spectrum Licensing](https://busy.in/sac-code-997338/) - [997339: Intellectual Property Rights](https://busy.in/sac-code-997339/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)