Online Information Services Under SAC Code 998431
Online information services under SAC 998431 cover websites and digital platforms that supply news, articles, data and reference content over the internet. Businesses, students and professionals use these services to stay updated, do research and make quick decisions in daily work. These supplies are normally delivered through web portals, mobile apps or subscription access instead of printed material, and the charges for such online information are treated as taxable services for GST purposes. Correct SAC selection helps both service provider and customer show GST clearly on invoices.
Online Information Services GST Rate for SAC Code 998431
From a GST perspective, online information services are treated as supply of telecommunication and electronic information services. The taxable value usually includes subscription charges, access fees for premium content, pay per use charges and any bundled add ons such as archives or special reports provided under the same plan. This also covers online news services and digital newspaper subscriptions when they are supplied as paid access to online content.
After the September 2025 GST changes, most internet based content and information services that are not specifically exempt continue under the standard 18% slab. Registered business subscribers can generally claim input tax credit when these services are used for their taxable activities and proper documentation is maintained, such as tax invoices clearly mentioning SAC 998431 and the GST charged.
The table below shows the latest standard GST rate for SAC code 998431.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998431 | Online text based information such as online books, newspapers, periodicals, directories etc | 18% with ITC | 18% with ITC | 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. |
In everyday billing, service providers offering online information services should apply 18% GST on taxable charges, mention SAC 998431 on invoices and follow the same code in their GST records so that revenue from information portals and digital content platforms is easy to track and explain.
Explore Other SAC Codes Under 9984
SAC 998431 sits under heading 9984, which groups telecommunication, broadcasting and information supply services delivered over electronic networks. This heading covers the wider set of internet access, digital content, streaming and similar communication services used by individuals and organisations.
Below is a list of related six-digit SAC codes under 9984.
The detailed list and rates can be managed in your system, but all such codes broadly deal with different ways of delivering voice, data, audio, video and other digital content over networks.
For the 9984 group, this code will usually apply where the main offering is clearly online information services such as news, articles, or reference data. Other codes in the heading should be chosen when the service matches broadband access, online audio streaming, online video streaming, software downloads or other named categories more closely.
Conclusion
This code is meant for online information services where text based content, news and data are supplied over the internet through portals or apps. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps both providers and customers keep billing and compliance simple. Businesses should cross check the latest GST notifications and consult their tax advisor for complex arrangements like bundled media, advertising and multi country subscriptions.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.