Library Under 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.

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.

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.