---
title: "Digital Content Services | Professional Digital Content Solutions"
description: "Expert digital content services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998439."
canonical: "https://busy.in/sac-code-998439/"
---

# Digital Content under SAC Code 998439

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

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.

## 998439 SAC Code GST rate

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.**

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

## Practical classification guidance

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.

## 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/)
- [998433: Online Video Streaming](https://busy.in/sac-code-998433/)
- [998434: Software Download](https://busy.in/sac-code-998434/)
- [998435: E Book Download](https://busy.in/sac-code-998435/)
- [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/)