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SAC CODE - 998431 : On-line text based information such as online books, newpapers, periodicals, directories etc

GST RATE ON SAC CODE - 998431 IS 12%


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

Services Accounting Codes (SAC Codes) 998431 is used for the On-line text based information such as online books, newpapers, periodicals, directories etc 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.

How Services Accounting Codes (SAC Codes) 998431 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 84 represent the major nature of service, Telecommunications, broadcasting and information supply services in this case.

The next two digits 31 represent the detailed nature of service, On-line text based information such as online books, newpapers, periodicals, directories etc in this case.

Explanation Of SAC CODE - 998431

This service code includes on-line books, including school textbooks, general reference books, such as atlases and other books of maps or charts, dictionaries and encyclopedias; publications issued on the Internet where the main content is updated at fixed intervals, usually on a daily, weekly or monthly basis; whether on subscription or single copy sales; portions of newspapers such as headlines e-mailed daily or more frequently; periodic newsletters; on-line directories and mailing lists, including telephone books; other on-line collections of facts/information (databases)

This service code does not include
  1. digital archives :- 998452, 998453
  2. web search portal content :- 998436