Digital Archive Under 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.

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.

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.