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SAC CODE - 998439 : Other on-line contents n.e.c.

GST RATE ON SAC CODE - 998439 IS 18%


SAC CODE Description
9984Telecommunications, broadcasting and information supply services
99843On-line content services
998439Other on-line contents n.e.c.

Services Accounting Codes (SAC Codes) 998439 is used for the Other on-line contents n.e.c. 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) 998439 - 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 39 represent the detailed nature of service, Other on-line contents n.e.c. in this case.

Explanation Of SAC CODE - 998439

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