Television Broadcast Under 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.

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.

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.