Digital Archive Services Under SAC Code 998452
Digital archive services under SAC 998452 cover the operation and management of archives that store documents, images, audio, video and records in physical or electronic form. Service providers help organisations organise, index, digitise and preserve their records so that information can be safely stored and easily retrieved when needed. This may include archive management for government bodies, companies, media houses and cultural institutions, and GST on such archive management services is determined using this SAC code and the applicable rate.
Digital Archive Services GST Rate for SAC Code 998452
For GST purposes, digital archive and records management services are treated as information and document management services. The taxable value generally includes annual management fees, project based digitisation charges, storage charges and retrieval fees billed to the client.
After the September 2025 revision, archive management and digital archiving services that do not fall under specific exemptions are normally covered by the standard 18% slab. Clients who are registered and use these services for their taxable business activities may be able to claim input tax credit on the GST paid, based on proper documentation.
The table below explains the latest standard GST rate for SAC code 998452.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998452 | Operation services of public archives including digital archives | 18% with ITC | 18% with ITC | Operation of public archives is mapped at 18% GST in SAC wise tables, distinct from the library exemption; these services keep the standard 18% slab in the new structure. |
In day to day billing, archive service providers should clearly describe the archive management or digitisation work, apply 18% GST where liable and mention SAC 998452 so that the nature of the service is transparent.
Explore Other SAC Codes Under 9984
SAC 998452 is part of heading 9984, which covers a broad range of broadcasting, online information, digital content and related information handling services.
Below are the major related six-digit SAC codes under parent 9984. Some of them relate to news and information services, while others cover digital content and broadcasting activities.
This code is usually applied when the main service is managing archives or long term records for clients. Other SAC codes in the 9984 heading may fit better where the primary supply is an online information portal, digital content subscription, news agency feed or broadcasting service rather than archive operations.
Conclusion
This code is meant for digital archive services that involve organising, preserving and managing records and content, often in a digitised form. Such services are generally taxed at 18% under GST when not exempt, and using the appropriate code with the correct rate in % helps organisations keep their compliance and cost records clear. Because archives often mix physical and digital work, businesses should document their contracts well and obtain professional advice in borderline cases.
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.