---
title: "Library Services | Professional Library Solutions"
description: "Expert library services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998451."
canonical: "https://busy.in/sac-code-998451/"
---

# Library under SAC Code 998451

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

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.

## 998451 SAC Code GST rate

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.**

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

## Practical classification guidance

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.

## 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/)
- [998439: Digital Content](https://busy.in/sac-code-998439/)
- [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/)
- [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/)