Television Programmes Services Under SAC Code 998464
Television programmes under SAC 998464 cover developing, producing and supplying TV serials, reality shows, game shows and other broadcast content to channels or platforms. Production houses handle concept development, scripting, shooting, editing and delivery of finished episodes as television channel content or complete series. Whenever fees are charged for programme production, licensing or syndication of broadcast programming, this SAC code and the correct GST rate should be used to keep contracts, royalty workings and GST compliance consistent.
Television Programmes Services GST Rate for SAC Code 998464
For GST purposes, services under this code relate to programme production and content supply rather than the broadcasting of the channel itself. The taxable value generally includes production fees, content licensing charges, royalties, lump sum fees for serial production and any associated technical service charges billed along with the content.
Following the September 2025 revision, television programme production and content supply services that are not exempt are normally covered by the standard 18% GST slab. Channels and platforms buying this content can often claim input tax credit when they are registered and use the content for their own taxable broadcasting or digital services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998464 | Television channel programmes | 18% with ITC | 18% with ITC | Multiple SAC lookups confirm 18% as the operative rate for TV channel programmes, again with 5% / 0% entries restricted to specified FIFA event services without ITC. |
In simple terms, most services classified under SAC 998464 now attract 18% GST in normal cases, unless a specific exemption or special notification applies to a particular transaction.
Explore Other SAC Codes Under 9984
SAC 998464 falls within heading 9984, which covers a range of broadcasting and information based content services. Along with programme production, this heading covers television broadcasting, radio broadcasting, audiovisual news feeds and online information and content services.
These are the main related six-digit SAC codes under 9984 which your database can display as a detailed reference table.
This programme based SAC code is normally chosen when the primary supply is content production and licensing of television programmes. Different SAC codes in the same heading should be used where the key activity is channel broadcasting, radio operations, pure news agency services or digital content platforms instead of programme creation.
Conclusion
This code is meant for services where the main work is creating and supplying television programmes, serials and similar broadcast content to channels or platforms. Such services are generally taxable at 18% under GST unless a specific exemption applies, so correct coding and rate selection support smooth invoicing and claim of input tax credit. Content producers and broadcasters should keep an eye on new GST circulars, especially when deals involve revenue sharing, rights for multiple regions or a mix of TV and digital exploitation.
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.