Audiovisual News Services Under SAC Code 998443
Audiovisual news services under SAC 998443 cover news agencies and content providers who create and supply video clips, sound bites and full AV news packages for television, digital news platforms and social channels. These services include shooting, editing, voice overs and packaging news stories into ready to use audiovisual formats for broadcasters and online publishers. Payments may be structured as monthly subscriptions, per clip charges or project based fees, and this SAC code is used to decide how GST applies on these specialised audiovisual news services.
Audiovisual News Services GST Rate for SAC Code 998443
From a GST perspective, audiovisual news services are treated as media content and information services supplied to broadcasters and publishers. The taxable value normally covers retainers, content feed subscriptions, per story or per clip charges and any additional editing fees collected from clients.
Post the September 2025 revision, most audiovisual news and media content services that are not specifically exempt remain in the standard 18% slab. Broadcasters and digital platforms purchasing these services can usually claim input tax credit when they are registered and use the content in their taxable media business.
The table below summarises the latest standard GST rate for SAC code 998443.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998443 | News agency services to audiovisual media | 18% with ITC | 18% with ITC | News agency services to television and other audiovisual media are shown with an 18% rate and are not covered by the independent journalist exemption; there is no rate shift under GST 2.0. |
In regular invoicing, news agencies and content studios should mention SAC 998443, describe the nature of audiovisual news services and charge GST at the applicable rate so that returns and reconciliations stay clear.
Explore Other SAC Codes Under 9984
SAC 998443 is grouped under heading 9984, which covers a wide range of telecom, broadcasting and digital content services, including online information portals, streaming platforms and other media supply services.
Below is a list of related six-digit SAC codes under 9984. Each code is meant for a specific kind of internet or media based service and should be selected based on the main supply involved.
This code is generally selected when the main service is clearly audiovisual news content supplied to professional publishers. Other SAC codes in the heading should be used when the core supply is written news feeds, online information services, general digital content, radio broadcasting or television broadcasting.
Conclusion
This code is meant for audiovisual news services where video and audio based news packages are supplied to TV channels and digital publishers. The service typically attracts 18% GST, and correctly using this code with the right rate in % helps agencies, studios and media houses keep their tax positions aligned. It is sensible to monitor fresh GST circulars, especially for cross media deals that mix news content with advertising, production or talent 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.