Online Audio Streaming Services Under SAC Code 998432
Online audio streaming services under SAC 998432 cover platforms that deliver music, podcasts, radio channels and other sound content over the internet. Users access this audio on mobiles, laptops, smart TVs or speakers through apps and web players instead of downloading permanent files. Subscription fees, pay per listen plans and ad supported premium options all fall in this category when the main supply is continuous audio content delivered online in real time or on demand. Under GST, these charges are treated as taxable digital communication and media services.
Online Audio Streaming Services GST Rate for SAC Code 998432
From a GST perspective, online audio streaming services are treated as telecommunication and electronic media services delivered over the internet. The taxable value generally covers subscription charges, top up packs, pay per use access and any bundled features that give access to digital audio content, such as curated playlists or premium podcast streaming services.
After the September 2025 GST changes, most online audio and digital media services that are not covered by a specific exemption remain under the standard 18% slab. Business users, such as offices or stores using digital audio content for ambiance or marketing, may claim input tax credit if they are registered, use the service for taxable activities and hold proper tax invoices mentioning SAC 998432.
The table below summarises the latest standard GST rate for SAC code 998432.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998432 | Online audio content | 18% with ITC | 18% with ITC | 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. |
In regular billing, service providers offering online audio streaming services should apply 18% GST on the taxable portion of subscription and usage charges, mention SAC 998432 on invoices and mirror the same code in GST returns so that digital audio content revenue remains clearly identified.
Explore Other SAC Codes Under 9984
SAC 998432 sits under heading 9984, which covers different types of internet and telecom based communication and content services. Along with pure broadband access, the heading includes online information, audio streaming, video streaming, software downloads and other digital content services supplied over networks.
The list below highlights key six-digit SAC codes under 9984.
Each code captures a specific mode of delivery, such as online information services, online video streaming or digital content services, and should be used when it best matches the main service supplied.
For the 9984 group, this code is usually selected when the core offering is online audio streaming, whether for music, live radio or digital audio content. Other codes in the same heading should be used when the primary supply is broadband internet, online video, software download or wider online content beyond audio.
Conclusion
This code is meant for online audio streaming services where sound content is delivered over the internet on demand or in continuous streams. The code is normally taxed at 18% under GST, and using it with the correct rate in % helps both platforms and subscribers keep tax treatment clear. Service providers should keep an eye on new GST notifications and take professional advice for bundled packs that mix audio streaming with other digital services or goods.
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.