E Book Download Services Under SAC Code 998435
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E Book Download Services GST Rate for SAC Code 998435
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998435 | (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a handheld device | 5% with ITC | 5% with ITC | Specific notification entry for supply consisting only of an ebook sets the rate at 2.5% CGST plus 2.5% SGST (total 5%) and this concessional rate is retained alongside 18% for other 9984 services. The explanation restricts this to electronic versions of printed books falling under tariff item 4901. |
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