Radio Broadcasting Services Under SAC Code 998461
Radio broadcasting services under SAC 998461 cover the creation and transmission of radio programmes, including music shows, talk shows, news bulletins and special features, over AM, FM or digital radio channels. Broadcasters earn revenue from advertisements, sponsorships, content syndication and sometimes subscription based or branded radio services for specific clients. The supply here is the broadcasting service itself, whether to the general public or to enterprise customers, and GST on such radio broadcasting services is determined using this SAC code and the applicable rate.
Radio Broadcasting Services GST Rate for SAC Code 998461
For GST purposes, radio broadcasting falls under broadcasting and media services. The taxable value usually includes advertising airtime, sponsored programme slots, content syndication fees and charges for customised radio channels or branded content solutions.
After the September 2025 GST revision, radio broadcasting services that are not eligible for any special concession are generally taxed at the standard 18% rate. Advertisers and businesses purchasing branded radio content can often claim input tax credit where they are registered and the expense is linked to their taxable outward supplies.
The table below presents the latest standard GST rate for SAC code 998461.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998461 | Radio broadcast originals | 18% with ITC | 18% with ITC | Creation and supply of radio broadcast originals under this SAC are taxed at 18% GST as broadcasting related services; there is no separate reduction under the 56th meeting decisions. |
In daily practice, radio broadcasters should apply 18% GST on taxable advertising and service charges, mention SAC 998461 on invoices and ensure their GST returns correctly reflect this broadcasting income.
Explore Other SAC Codes Under 9984
SAC 998461 sits in heading 9984, which includes other broadcasting, telecom and digital content services such as television broadcasting, online streaming and digital content platforms.
Below is a list of related six-digit SAC codes under 9984. Each code is designed for a specific type of media or digital communication service and should be chosen carefully.
This code is best used when the primary supply is radio broadcasting, whether traditional or digital. Other SAC codes in the heading should be chosen when the main service is television broadcasting, pure digital streaming, online information portals or separate media content services.
Conclusion
This code is meant for radio broadcasting services where programmes and advertising content are transmitted to listeners over radio networks or digital radio platforms. The service is typically taxed at 18% under GST, and using the correct code and rate in % helps both broadcasters and advertisers keep GST compliance simple. As radio increasingly overlaps with digital platforms, businesses should track new GST guidance on hybrid media and bundled advertising solutions.
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.