---
title: "Online Audio Streaming Services | Professional Online Audio Streaming Solutions"
description: "Expert online audio streaming services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998432."
canonical: "https://busy.in/sac-code-998432/"
---

# Online Audio Streaming under SAC Code 998432

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

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.

## 998432 SAC Code GST rate

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.**

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

## Practical classification guidance

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.

## 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/)
- [998431: Online Information](https://busy.in/sac-code-998431/)
- [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/)