Broadcasting Services Under SAC Code 998465
Broadcasting services under SAC 998465 refer to transmitting audio and video signals for TV, radio and similar media networks. Service providers manage towers, satellite links and digital networks that carry channels and radio services from studios to homes, vehicles and mobile devices. Charges for general TV and radio broadcasting services or wider media broadcasting should be mapped to this SAC code with the appropriate GST rate so that network agreements and tax calculations remain aligned.
Broadcasting Services GST Rate for SAC Code 998465
Under GST, this SAC covers general broadcasting services where the main supply is transmission and distribution of audio or video signals. The taxable value usually includes carriage fees, signal distribution charges, capacity charges, network service fees and other consideration linked to broadcasting infrastructure and services.
After the September 2025 GST changes, broadcasting services covered by this code that do not enjoy specific exemptions are usually taxed at 18%. Where both the broadcaster and the recipient are registered and the service is used for taxable business activities, the recipient can normally claim input tax credit on the GST charged, subject to usual conditions.
The table below captures the standard GST rate now applicable to this SAC in regular taxable cases.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998465 | Broadcasting services | 18% with ITC | 18% with ITC | Generic broadcasting (transmission of radio/TV content) is treated as a standard telecom / broadcasting service in the 18% slab. Any mention of 5% or nil is tied to specially certified sports-event work. |
In day to day billing, service providers should clearly describe the broadcasting service, mention SAC 998465 on invoices and apply 18% GST where the supply is taxable to keep accounts and periodic GST filings aligned.
Explore Other SAC Codes Under 9984
SAC 998465 is grouped under heading 9984, which includes several other communication and media services such as television broadcasting, radio channel services, audiovisual news and online information based content services.
Below are the major related six-digit SAC codes under parent 9984 which your system can display in a structured table.
Broadcasting service providers should generally select this code when the primary service is transmission and distribution of signals. When the main focus is content creation, news gathering, online information portals or running specific television or radio channels, a different SAC code from the same heading may be more appropriate.
Conclusion
This code is meant for broadcasting services where the key activity is carrying and distributing TV, radio or similar signals to viewers and listeners. These services are usually liable to 18% GST, so correctly using this code and rate helps broadcasters, distributors and corporate customers keep contracts and tax positions in sync. For complex network sharing or cross border broadcasting arrangements, it is sensible to document the scope clearly and obtain proper 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.