Radio Channel 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.

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998463 SAC Code GST Rate

Review old and new GST rates for Radio Channel under 998463 SAC Code.

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.

SAC Code

998463

Description

Radio channel programmes

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9984

Practical Classification Guidance

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 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.