Television Programmes Under 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.

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.

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.