---
title: "Online Video Streaming Services | Professional Online Video Streaming Solutions"
description: "Expert online video streaming services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998433."
canonical: "https://busy.in/sac-code-998433/"
---

# Online Video Streaming under SAC Code 998433

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

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.

## 998433 SAC Code GST rate

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.**

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

## Practical classification guidance

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.

## 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/)
- [998432: Online Audio Streaming](https://busy.in/sac-code-998432/)
- [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/)