Online Video Streaming Services Under SAC Code 998433
Online video streaming services under SAC 998433 include OTT platforms and websites that deliver movies, web series, live events and other video content over the internet. Viewers watch these videos on mobiles, tablets, smart TVs or computers using apps and browsers, usually through monthly subscriptions or pay per view access. The main supply here is digital video content streamed in real time or on demand, not the sale of physical DVDs or permanent download of video files. These video streaming fees are treated as taxable online content services under GST.
Online Video Streaming Services GST Rate for SAC Code 998433
From a GST point of view, online video streaming services are treated as supply of telecommunication and electronic media services. The taxable value typically includes subscription charges, pay per view rentals, premium channel packs and any additional fees that give access to digital video content, including live sports or event streaming.
After the September 2025 GST changes, online video streaming, OTT video services and other digital video content supplies that are not specially exempt continue under the standard 18% slab. Business subscribers, such as hotels or commercial establishments that purchase enterprise plans, may be able to claim input tax credit if they use the service for taxable business activities and maintain proper tax invoices showing SAC 998433.
The table below sets out the current standard GST rate for SAC code 998433.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998433 | Online video content | 18% with ITC | 18% with ITC | Online video streaming platforms and similar services fall under this SAC and are taxed at 18% IGST or CGST plus SGST as digital services, continuing unchanged post Sep 2025. |
In routine invoicing, providers of online video streaming services should apply 18% GST on taxable subscription and viewing charges, mention SAC 998433 clearly on invoices and use the same code in GST records so that video content revenue can be easily reviewed.
Explore Other SAC Codes Under 9984
SAC 998433 sits inside heading 9984, which groups broadband access, online information, audio streaming, video streaming, software downloads and other digital content services. All of these rely on electronic networks to deliver content to end users.
Below is a list of related six-digit SAC codes under 9984.
They cover services such as online information portals, online audio streaming and digital content services, each meant for a slightly different type of internet based supply.
Within the 9984 group, this code is best used when the core service is online video streaming, whether for entertainment, education or live event coverage. Other SAC codes in the heading are a better fit when the main offering is broadband connectivity, online news, digital audio content or mixed format online content that is not primarily video.
Conclusion
This code is meant for online video streaming services where video content is delivered over the internet through OTT platforms or similar services. The code is generally taxed at 18% under GST, and using it consistently with the right rate in % keeps billing, input tax credit and return filing simpler for both the platform and its customers. Providers should review the latest notifications and seek advice in cases where video streaming is bundled with devices, advertising or other goods and services.
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.