Historical Archive 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.

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998453 SAC Code GST Rate

Review old and new GST rates for Historical Archive under 998453 SAC Code.

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.

SAC Code

998453

Description

Operation services of historical archives including digital archives

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Practical Classification Guidance

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 above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.