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SAC CODE - 99846 : Broadcasting, programming and programme distribution services


Services Accounting Codes (SAC Codes) 99846 is used for the Broadcasting, programming and programme distribution 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 - 99846

This service code includes
  1. providing audio and/or video programming on a subscription basis in analogue or digital mode by using a cable, satellite or wireless terrestrial network;
  2. providing subscriber access to a basic range of programming services generally for a monthly fee;
  3. providing subscriber programming services in addition to those included in the basic package for a fee separate from, and in addition to, the basic monthly fee;
  4. providing subscribers the ability to view a specific programme (movie or event) from his home for a fee separate from, and in addition to, the monthly fee for basic or discretionary programming packages
Note: The programming is provided in packages that consist of a set of predefined channels or one time viewing packages or contains the minimum number of channels available to subscribers or in bundles, as defined by each cable, satellite or MDS operator, and must be purchased to obtain any higher-level programming package. Charges for initial connection to the network, or for reconnection to the network, are included here.