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SAC CODE - 99843 : On-line content services


SAC CODE Description
9984Telecommunications, broadcasting and information supply services
99843On-line content services
998431On-line text based information such as online books, newpapers, periodicals, directories etc
998432On-line audio content
998433On-line video content
998434Software downloads
998439Other on-line contents n.e.c.

Services Accounting Codes (SAC Codes) 99843 is used for the On-line content services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Telecommunications, broadcasting and information supply services.

Explanation Of SAC CODE - 99843

This service code includes games that are intended to be played on the Internet such as role-playing games (RPGs), strategy games, action games, card games, children's games; software that is intended to be executed on-line, except game software; mature theme, sexually explicit content published or broadcast over the Internet including graphics, live feeds, interactive performances and virtual activities; content provided on web search portals, i.e. extensive databases of Internet addresses and content in an easily searchable format; statistics or other information, including streamed news; other on-line content not included above such as greeting cards, jokes, cartoons, graphics, maps

Note: Payment may be by subscription, membership fee, pay-per-play or pay-per-view.

This service code does not include:
  1. software downloads :- 998434
  2. on-line gambling services :- 999692
  3. adult content in on-line newspapers, periodicals, books, directories :- 998431