Radio Broadcasting 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.

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998461 SAC Code GST Rate

Review old and new GST rates for Radio Broadcasting under 998461 SAC Code.

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.

SAC Code

998461

Description

Radio broadcast originals

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9984

Practical Classification Guidance

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 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.