---
title: "Online Information Services | Professional Online Information Solutions"
description: "Expert online information services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998431."
canonical: "https://busy.in/sac-code-998431/"
---

# Online Information under SAC Code 998431

Part of [SAC 9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/).

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.

## 998431 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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.

## Practical classification guidance

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.

## Explore more

### Other SAC services under 9984

- [998411: Carrier](https://busy.in/sac-code-998411/)
- [998412: Fixed Line Telephone](https://busy.in/sac-code-998412/)
- [998413: Mobile Telecom](https://busy.in/sac-code-998413/)
- [998414: Private Network](https://busy.in/sac-code-998414/)
- [998415: Data Transmission](https://busy.in/sac-code-998415/)
- [998419: Telecommunication](https://busy.in/sac-code-998419/)
- [998421: Internet Backbone](https://busy.in/sac-code-998421/)
- [998422: Broadband Internet](https://busy.in/sac-code-998422/)
- [998423: Online Fax](https://busy.in/sac-code-998423/)
- [998424: Video Conferencing](https://busy.in/sac-code-998424/)
- [998429: Internet Telecom](https://busy.in/sac-code-998429/)
- [998432: Online Audio Streaming](https://busy.in/sac-code-998432/)
- [998433: Online Video Streaming](https://busy.in/sac-code-998433/)
- [998434: Software Download](https://busy.in/sac-code-998434/)
- [998435: E Book Download](https://busy.in/sac-code-998435/)
- [998439: Digital Content](https://busy.in/sac-code-998439/)
- [998441: News Agency](https://busy.in/sac-code-998441/)
- [998442: Independent Journalist](https://busy.in/sac-code-998442/)
- [998443: Audiovisual News](https://busy.in/sac-code-998443/)
- [998451: Library](https://busy.in/sac-code-998451/)
- [998452: Digital Archive](https://busy.in/sac-code-998452/)
- [998453: Historical Archive](https://busy.in/sac-code-998453/)
- [998461: Radio Broadcasting](https://busy.in/sac-code-998461/)
- [998462: Television Broadcast](https://busy.in/sac-code-998462/)
- [998463: Radio Channel](https://busy.in/sac-code-998463/)
- [998464: Television Programmes](https://busy.in/sac-code-998464/)
- [998465: Broadcasting](https://busy.in/sac-code-998465/)
- [998466: DTH](https://busy.in/sac-code-998466/)

### 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/)