9984 SAC Code: Telecommunications & broadcasting supply services

Description

Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.

Notes

News-gathering / news-supply services by independent journalists and the specified agencies are exempt as support to news media and press freedom. No change is made to this exemption in the new regime.

Description

Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.

Notes

Lending services of public libraries remain fully exempt as educational / public good services. They are not part of the 12% or 28% buckets, so there is no 12% → 5% or 28% → 18% conversion involved.

Description

Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.

Notes

GSTN’s implementation services to Central and State Governments and UTs remain exempt as part of tax administration infrastructure. The GST Council’s 56th meeting does not re classify this line into any taxable slab.

Description

Carrier services

Notes

Telecommunication service summaries show a uniform 18% GST for carrier services under heading 9984, both before and after the GST 2.0 structure change.

Description

Fixed telephony services

Notes

Fixed line telephony is classified in the same 99841 group with a standard 18% rate. The 56th Council reform confirms telecommunication services continue in the 18% slab.

Description

Mobile telecommunications services

Notes

Mobile voice and data under SAC 998413 are consistently taxed at 18% under GST as part of the telecom heading 9984 and remain so in the post Sep 2025 regime.

Description

Private network services

Notes

Private network connectivity services are part of telephony and other telecommunication services and standardised at 18% GST; no separate concessional entry exists after rationalisation.

Description

Data transmission services

Notes

Data transmission and similar connectivity remain in the 18% slab as per telecom specific GST guides and SAC wise listings; there is no notified rate cut under GST 2.0.

Description

Other telecommunications services including Fax services, Telex services n.e.c.

Notes

This residual telecom code captures fax, telex and other uncategorised telecommunication services and is also taxed at 18% as a standard telecom service both before and after 22 Sep 2025.

Description

Internet backbone services

Notes

Internet backbone services are listed with a GST rate of 18% under heading 9984 and the new structure continues to keep these in the standard 18% services slab.

Description

Internet access services in wired and wireless mode.

Notes

Broadband and other internet access services are categorised here and are widely reported as attracting 18% GST; this uniform telecom rate remains unchanged in recent telecom specific explanations.

Description

Fax, telephony over the Internet

Notes

Voice over internet and fax over internet are also part of telecom services under heading 9984 and standardised at 18% GST; no concessional slab has been introduced for these.

Description

Audio conferencing and video conferencing over the Internet

Notes

Online conferencing services fall under internet telecommunication services and are treated as OIDAR or telecom services with a uniform 18% GST rate; GST 2.0 continues the same slab.

Description

(i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a handheld device

Notes

Specific notification entry for supply consisting only of an ebook sets the rate at 2.5% CGST plus 2.5% SGST (total 5%) and this concessional rate is retained alongside 18% for other 9984 services. The explanation restricts this to electronic versions of printed books falling under tariff item 4901.

Description

Other Internet telecommunications services n.e.c.

Notes

Any online telecom service under 99842 that is not specifically classified elsewhere is taxed at 18% as part of the uniform telecommunication rate. No announcement has moved this residual code into 5% or 40%.

Description

Online text based information such as online books, newspapers, periodicals, directories etc

Notes

Online access to text based information is an OIDAR type service and typical rate references show 18% GST, separate from the narrow 5% ebook entry which is only for complete ebooks as a service.

Description

Online audio content

Notes

Streaming and download of online audio is also treated as OIDAR and is subject to 18% GST; no reduced slab has been set up for this content under the new structure.

Description

Online video content

Notes

Online video streaming platforms and similar services fall under this SAC and are taxed at 18% IGST or CGST plus SGST as digital services, continuing unchanged post Sep 2025.

Description

Software downloads

Notes

Download of software and related electronic products is covered by heading 9984 and OIDAR guidance confirms an 18% GST rate, with the ebook specific 5% entry kept separate.

Description

Other on-line contents n.e.c.

Notes

Any remaining online content supplies under this residual SAC are also considered OIDAR and charged at 18% as per recent digital services explanations; the 56th meeting did not introduce a different slab for these.

Description

News agency services to newspapers and periodicals

Notes

Multiple SAC wise rate tools show this code at 18% GST. While some older entries mention concessional or nil rates in a FIFA specific context, standard news agency services to print media are taxed at 18% in practice.

Description

Services of independent journalists and press photographers

Notes

Classification tables indicate this SAC as exempt, with a 0% GST rate, reflecting the exemption for services by way of collection or supply of news by independent journalists or similar suppliers. Inputs used exclusively for these exempt supplies do not allow ITC.

Description

News agency services to audiovisual media

Notes

News agency services to television and other audiovisual media are shown with an 18% rate and are not covered by the independent journalist exemption; there is no rate shift under GST 2.0.

Description

Library services

Notes

Library services are indicated as exempt with a 0% rate in SAC and exemption lists, especially for public or educational library functions. As an exempt service, ITC is not available on inputs used exclusively for such library operations; the 56th Council reforms do not alter this.

Description

Operation services of public archives including digital archives

Notes

Operation of public archives is mapped at 18% GST in SAC wise tables, distinct from the library exemption; these services keep the standard 18% slab in the new structure.

Description

Operation services of historical archives including digital archives

Notes

Historical archive operations, including digital repositories, are similarly taxed at 18% as per classification based rate tools, with no special concessional slab post rationalisation.

Description

Radio broadcast originals

Notes

Creation and supply of radio broadcast originals under this SAC are taxed at 18% GST as broadcasting related services; there is no separate reduction under the 56th meeting decisions.

Description

Television broadcast originals

Notes

Broadcasting and programme-origination services under 99846 are generally taxed at 18%. Older notifications also mention 5% or 0% for services certified as directly linked to the FIFA U-17 Women’s World Cup, with no ITC, but those are narrow event-based concessions only.

Description

Radio channel programmes

Notes

Radio channel programme creation falls in the same 99846 broadcasting group. Rate tables show a 5% concessional line plus a nil line for FIFA-linked services, while the general commercial rate remains 18% with ITC.

Description

Television channel programmes

Notes

Multiple SAC lookups confirm 18% as the operative rate for TV channel programmes, again with 5% / 0% entries restricted to specified FIFA event services without ITC.

Description

Broadcasting services

Notes

Generic broadcasting (transmission of radio/TV content) is treated as a standard telecom / broadcasting service in the 18% slab. Any mention of 5% or nil is tied to specially certified sports-event work.

Description

Home programme distribution services

Notes

Home distribution of TV/radio programmes (cable/DTH distribution etc.) is grouped with 99846 broadcasting and taxed at 18% as a typical commercial service; event-specific concessions do not alter the default rate.