Television Broadcast Services Under SAC Code 998462
Television broadcast services under SAC 998462 cover the full activity of running TV channels for viewers, including scheduling programmes, managing live and recorded shows and delivering signals through cable, DTH or digital platforms. Broadcasters earn revenue from advertising, sponsorships and carriage fees, and these television broadcast and TV broadcast services must be billed with the correct SAC and GST rate so that contracts, invoices and GST returns remain easy to track.
Television Broadcast Services GST Rate for SAC Code 998462
From a GST point of view, television broadcast services fall under broadcasting and media services. The taxable value normally includes advertisement slots, sponsorship packages, channel carriage fees and other consideration received for supplying television broadcast services to advertisers, distributors or other business clients.
After the September 2025 revision, television broadcast services that are not specifically exempt generally fall in the standard 18% GST slab. Broadcasters must charge GST on their taxable supplies once they are registered, and eligible business customers can usually claim input tax credit when the expense is linked to their own taxable outward supplies.
The table below shows the latest standard GST rate for this SAC code in normal taxable cases.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998462 | Television broadcast originals | 18% with ITC | 18% with ITC | Broadcasting and programme-origination services under 99846 are generally taxed at 18%. Older notifications also mention 5% or 0% for services certified as directly linked to the FIFA U-17 Women’s World Cup, with no ITC, but those are narrow event-based concessions only. |
When issuing invoices, broadcasters should clearly describe the television broadcast service, mention SAC 998462 and apply 18% GST wherever the supply is taxable so that there is no confusion during reconciliation or scrutiny.
Explore Other SAC Codes Under 9984
SAC 998462 sits under heading 9984, which covers a wider family of telecommunication, broadcasting and information based media services. This group includes radio broadcasting, audiovisual news, online information portals, digital content platforms and similar services.
The list below highlights key six-digit SAC codes under 9984 for detailed reference in your system.
Television broadcasters should normally use this code when the main supply is the broadcast of TV channels or programmes. Other SAC codes in the same heading may be more suitable when the core service is radio broadcasting, audiovisual news feeds, online content platforms or separate media information services rather than full channel broadcasting.
Conclusion
This code is meant for television broadcast services where TV channels and programmes are created and transmitted to viewers through cable, DTH or digital networks. These services are generally taxed at 18% under GST when they are not exempt, so using the correct code and rate helps broadcasters and their clients keep billing, input tax credit and return filing simple. It is always wise to check recent GST notifications and consult a tax adviser for mixed media contracts or when broadcasting is bundled with production, sponsorship or other services.
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.