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SAC CODE - 998912 : Printing and reproduction services of recorded media, on a fee or contract basis

GST RATE ON SAC CODE - 998912 IS 18%


SAC CODE Description
9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services
99891Publishing, printing and reproduction services
998912Printing and reproduction services of recorded media, on a fee or contract basis

Services Accounting Codes (SAC Codes) 998912 is used for the Printing and reproduction services of recorded media, on a fee or contract basis under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Other manufacturing services; publishing, printing and reproduction services; materials recovery services.

How Services Accounting Codes (SAC Codes) 998912 - 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 89 represent the major nature of service, Other manufacturing services; publishing, printing and reproduction services; materials recovery services in this case.

The next two digits 12 represent the detailed nature of service, Printing and reproduction services of recorded media, on a fee or contract basis in this case.

Explanation Of SAC CODE - 998912

This service code includes newspaper and book printing services, printing services directly onto plastic, glass, metal, wood or ceramics and other printing services n.e.c. This also includes services as
  1. those related to bookbinding, folding, assembling, stitching, gluing, collating, basting, adhesive-binding, trimming, gold stamping services;
  2. other book finishing services such as folding, cutting, stamping, drilling, punching, perforating, embossing, sticking, gluing and laminating;
  3. services of processing matrices, films, bromide prints or electronic data in order to generate original texts to be reproduced (composition, photo composition, plate-making);
  4. services combining text and image techniques for making a reproducible original; production services of other reprographic products such as overhead projection foils, sketches, layouts, dummies;
  5. preparation services of digital data, e.g., enhancement, selection, linkage of digital data stored on EDP data carriers; other graphic service activities related to printing; rebinding services
This service code also includes
  1. reproduction services from master copies of gramophone records, compact discs and tapes with music or other sound recordings;
  2. reproduction services from master copies of videotapes, laser discs, DVD or other media with motion pictures and other video recordings;
  3. reproduction services from master copies of software and data on all kind of disks, tapes, cartridges and other media
This service code does not include:
  1. colour printing of images from film or digital media :- 998382
  2. audio and video production services :- 999612