DTH Services Under SAC Code 998466
DTH services under SAC 998466 cover direct to home distribution of television channels through satellite and authorised set top boxes. Operators beam channel packages, manage activations and handle subscription changes for homes and offices that receive signals via dish antennas. Monthly packs, installation charges and add on channel fees for DTH services and similar home TV distribution should be billed using this SAC code with the correct GST rate so that subscriber accounts and GST reporting stay clear.
DTH Services GST Rate for SAC Code 998466
In GST terms, DTH services are treated as broadcasting and distribution services provided to end subscribers. The taxable value generally includes subscription fees, installation and activation charges, hardware rental where applicable and charges for extra channel packs or pay per view content.
Following the September 2025 revision, DTH and similar home distribution services which are not covered by any special concession are normally taxed at 18%. Once the supplier crosses the registration threshold, GST needs to be charged on taxable supplies, and business subscribers may claim input tax credit if conditions are satisfied and the service is used for business purposes.
The following table sets out the standard GST rate that now applies to this SAC in typical situations.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998466 | Home programme distribution services | 18% with ITC | 18% with ITC | Home distribution of TV/radio programmes (cable/DTH distribution etc.) is grouped with 99846 broadcasting and taxed at 18% as a typical commercial service; event-specific concessions do not alter the default rate. |
Service providers should show the subscription or service value, mention this SAC on invoices and apply 18% GST wherever the supply is taxable so that subscriber records and GST workings remain clear.
Explore Other SAC Codes Under 9984
SAC 998466 is part of heading 9984, which covers a mix of telecom, broadcasting and information services used by households and businesses. Along with DTH, this heading includes internet based content services, radio and television broadcasting and other digital information services.
These are the main related six-digit SAC codes under 9984 that your backend can show as a separate reference table.
DTH operators should use this code when the primary service is delivering television channels directly to customer premises through satellite and set top boxes. Other SAC codes from the same heading may be more suitable when the main supply is pure channel broadcasting, radio programming, online content platforms or news and information services.
Conclusion
This code is meant for DTH and similar home television distribution services where content is delivered directly to subscribers through satellite or comparable technology. Such services are generally subject to 18% GST, so picking the correct code and rate helps providers and business subscribers avoid disputes during audits. It is a good habit to review tariff structures, offers and bundles regularly so that GST treatment stays consistent with the way services are actually provided.
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.