Radio Channel Services Under SAC Code 998463
Radio channel services under SAC 998463 relate to operating FM and AM stations that broadcast music, talk shows and news for listeners. Programming teams design formats, schedule presenters, manage live discussions and keep radio programming and FM radio shows running smoothly. Income from advertisements, sponsored segments and special features on each radio channel should be invoiced using this SAC code with the right GST rate so that both the broadcaster and the advertiser can maintain clean, auditable records.
Radio Channel Services GST Rate for SAC Code 998463
Under GST, radio channel services are classified as broadcasting services. The taxable value typically covers sale of advertising time, sponsored show packages, brand integrations, content syndication and any fees charged for running special FM radio shows or dedicated channels for business clients.
After the September 2025 changes, radio broadcasting and radio channel services that do not fall under a specific exemption are usually taxed at 18%. Registered broadcasters must charge GST on these services, and registered advertisers can normally claim input tax credit when the expense is incurred for their taxable business activities.
The table below summarises the latest standard GST rate for this SAC code in the usual taxable scenario.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998463 | Radio channel programmes | 18% with ITC | 18% with ITC | Radio channel programme creation falls in the same 99846 broadcasting group. Rate tables show a 5% concessional line plus a nil line for FIFA-linked services, while the general commercial rate remains 18% with ITC. |
In practice, radio stations should clearly identify advertisement income and other service charges, mention SAC 998463 on invoices and apply 18% GST on taxable supplies so that GST returns and books of account remain consistent.
Explore Other SAC Codes Under 9984
SAC 998463 is also part of heading 9984, which groups different telecom and broadcasting services including television broadcasting, audiovisual news services and online information based media services.
Below is a list of related six-digit SAC codes under 9984 that your system can present in a detailed table.
Radio channel operators should use this code when their main supply is operating and programming radio channels. Other SAC codes in the same heading may be better suited when the core service is television broadcasting, providing audiovisual news feeds, running online information portals or offering digital content platforms rather than pure radio operations.
Conclusion
This code is meant for radio channel services where FM or AM stations broadcast music, talk and news and earn income from advertisements or related packages. These services are usually liable to 18% GST, so using the correct SAC and rate helps both broadcasters and advertisers keep compliance straightforward. For complex deals that mix radio with digital campaigns or content production, it is sensible to review contracts carefully and take professional GST advice.
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.