Online Audio Streaming Under 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.

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.

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.