Library Services Under SAC Code 998451
Library services under SAC 998451 cover organised access to books, journals, records and digital resources through public, institutional or private libraries. These services include lending of books, on site reading facilities, access to reference material, cataloguing support and sometimes paid access to online databases. Colleges, research bodies, corporates and private libraries may charge membership fees, reading room charges or special access fees, and this SAC code helps decide how GST applies on such library services where they are taxable.
Library Services GST Rate for SAC Code 998451
Under GST, library services can fall into different buckets depending on whether the provider and service fall under a notified exemption or a taxable category. Commercial library services and paid access to digital resources are usually treated as taxable information services, while certain public library services may be exempt when they meet notification conditions.
After the September 2025 changes, taxable library and information access services that do not qualify for an exemption are generally covered by the standard 18% slab. Institutions should carefully review whether a particular membership or access fee is exempt or taxable before deciding the GST treatment for that supply.
The table below gives the latest standard GST rate for SAC code 998451 where the service is taxable.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998451 | Library services | 0% without ITC | 0% without ITC | Library services are indicated as exempt with a 0% rate in SAC and exemption lists, especially for public or educational library functions. As an exempt service, ITC is not available on inputs used exclusively for such library operations; the 56th Council reforms do not alter this. |
While preparing invoices or fee receipts, libraries should clearly separate exempt services, if any, from taxable services, apply 18% GST on the taxable part and mention SAC 998451 wherever the supply is treated as liable to GST.
Explore Other SAC Codes Under 9984
SAC 998451 appears in heading 9984, which groups broadcasting, online information and other electronic content and communication services used by the public and by institutions.
These are the main related six-digit SAC codes under 9984. Some of them focus on online information services and digital content, while others relate to broadcasting and streaming.
Libraries generally use this code for organised access to reading and reference material, both physical and digital. Other SAC codes in the same heading may be more suitable when the main service is an online information portal, digital content platform, news agency service or broadcasting activity rather than a structured library service.
Conclusion
This code is meant for library services that provide organised access to books, records and information resources, especially where fees are charged for membership or special access. When such services are taxable, they usually attract 18% GST, so using the right code and rate in % helps institutions and users manage invoices and input tax credit smoothly. Because exemptions can be specific, libraries should cross check the latest GST notifications and seek advice where doubt exists about taxability.
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.