Digital Content Services Under SAC Code 998439
Digital content services under SAC 998439 cover other online delivery of text, images, audio, video and mixed media that are not classified under a more specific SAC in the 9984 group. These services include bundled content libraries, online magazines, mixed format learning material and similar digital products supplied over the internet. The focus is on electronic access to content rather than physical copies, and fees for such access are treated as taxable online content services under GST. Correct use of this code helps providers bill diverse digital content clearly.
Digital Content Services GST Rate for SAC Code 998439
Under GST, digital content services covered by this code are treated as telecommunication and electronic information services. The taxable value normally includes subscription fees for content platforms, pay per access charges for specific items and any add ons that give extended access to online content libraries or archives.
Following the September 2025 GST revisions, digital content services that do not fall under special exemptions, including many forms of online content delivery, continue under the standard 18% slab. Registered business customers may be able to claim input tax credit when they use such services for training, employee communication, marketing or other taxable business purposes and hold proper invoices mentioning SAC 998439.
The table below explains the current standard GST rate for SAC code 998439.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998439 | Other on-line contents n.e.c. | 18% with ITC | 18% with ITC | Any remaining online content supplies under this residual SAC are also considered OIDAR and charged at 18% as per recent digital services explanations; the 56th meeting did not introduce a different slab for these. |
During billing, suppliers of digital content services should apply 18% GST on taxable platform fees and access charges, mention SAC 998439 and keep their GST returns consistent so that such income is easy to monitor.
Explore Other SAC Codes Under 9984
SAC 998439 belongs to heading 9984, which groups together broadband internet, online information, audio and video streaming, software downloads and other forms of digital content delivery. The codes under this heading distinguish between different ways of delivering communication and content over networks.
Below are the major related six-digit SAC codes under parent 9984.
Some focus on specific media like online audio streaming or online video streaming, while others are meant for broader information portals or software downloads.
For the 9984 group, this code is generally used for digital content services where the supply mixes different formats or does not clearly fit into a more specific SAC like pure audio or pure video streaming. Other codes in the heading should be chosen when the service is clearly broadband internet, online information, audio streaming, video streaming or software download.
Conclusion
This code is meant for digital content services where mixed or other types of content are delivered online and do not fall neatly into another defined SAC within heading 9984. The code is usually taxed at 18% under GST, and applying it with the correct rate in % helps content platforms and business users keep invoicing and GST compliance under control. Providers should track any new GST clarifications on digital services and seek advice when content is bundled with advertising, physical goods or foreign platform 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.