Historical Archive Services Under SAC Code 998453
Historical archive services under SAC 998453 relate to the operation, maintenance and preservation of archives that hold records of long term historical, cultural or institutional value. These services often involve cataloguing old documents, photographs, films and artefacts, performing conservation work and creating digital copies for long term storage and access. Museums, universities, corporates and government departments may engage specialised providers for such archival preservation, and this SAC code guides how GST is applied on those services where they are taxable.
Historical Archive Services GST Rate for SAC Code 998453
Within GST, historical archive services fall under information and cultural record management services. The taxable value can include preservation contracts, conservation project fees, digitisation of historical material and charges for providing structured access to such archives.
Following the September 2025 changes, historical archive and preservation services that are not covered by specific exemptions usually come under the standard 18% slab. When archives are maintained for organisations engaged in taxable activities, any GST charged on these services may be eligible for input tax credit subject to normal conditions.
The table below sets out the latest standard GST rate for SAC code 998453 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 |
|---|---|---|---|---|
| 998453 | Operation services of historical archives including digital archives | 18% with ITC | 18% with ITC | Historical archive operations, including digital repositories, are similarly taxed at 18% as per classification based rate tools, with no special concessional slab post rationalisation. |
While issuing invoices, historical archive service providers should describe the preservation or digitisation work clearly, mention SAC 998453 and apply the correct GST rate wherever the supply is treated as liable.
Explore Other SAC Codes Under 9984
SAC 998453 also lies within heading 9984, which groups various digital content, information and broadcasting related services offered to institutions and the public.
Your system can map all six-digit SAC codes under 9984 in a detailed table for ready reference. Some codes deal with online information portals, others with digital content services, streaming or news agency activities.
This code is generally chosen when the central activity is preserving and managing historical archives. Different SAC codes under the same heading should be considered when the main service is a digital content platform, general information portal, streaming service or news agency activity.
Conclusion
This code is meant for historical archive services where records of long term value are preserved, catalogued and, in many cases, digitised for safer storage and better access. Where such services are taxable, they commonly attract 18% GST, so applying the proper code and rate in % supports smoother audits and easier reconciliation for both service providers and clients. Given the specialised nature of these projects, it is wise to keep detailed contracts and consult tax experts where funding, grants or mixed public private arrangements are involved.
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.