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SAC CODE - 999613 : Audiovisual post-production services

GST RATE ON SAC CODE - 999613 IS 18%


Services Accounting Codes (SAC Codes) 999613 is used for the Audiovisual post-production services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Recreational, cultural and sporting services.

How Services Accounting Codes (SAC Codes) 999613 - 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 96 represent the major nature of service, Recreational, cultural and sporting services in this case.

The next two digits 13 represent the detailed nature of service, Audiovisual post-production services in this case.

Explanation Of SAC CODE - 999613

This service code includes:
  1. providing computerized and electronic image and sound processing services for audiovisual works (produced on film, video, or digital media, etc.), such as editing, transfer, colour correction, digital restoration, visual effects, animation, format conversion, compression and digital encoding, captioning, titling, subtitling, sound editing and design services
  2. organizing and arranging the visual and audio aspects of an audiovisual work (produced on film, video, digital media, etc.) by analyzing, evaluating, and selecting scenes in terms of story continuity and dramatic and entertainment value, using equipment such as viewers, projectors, and digital video editing devices and techniques
  3. incorporating stock shots selected from film and video libraries into film or video
  4. transfers services, i.e. transferring an audiovisual work (produced on motion picture film, video, digital media, etc.) from one format to another with the purpose of adapting the production to a format selected for its presentation or preservation characteristics (e.g., creating backup masters or copies because the original is deteriorating). Examples include transfer of film to tape, tape to film, digital media to film, digital media to tape, diapose to video, photo to video, etc
  5. duplication and copying services for audiovisual works, except film, i.e. creating large-run and small-run reproductions of audiovisual works (video, digital media, etc.) for a variety of uses. The reproductions may be produced in a variety of formats, including VHS, DVD, streaming video, etc.
  6. colour correction services, i.e. adding, modifying, or excluding colour of audiovisual works
  7. (produced on film, video, or digital media, etc.) electronically, using digital techniques
  8. digital restoration services for audiovisual works, i.e. removing scratches from audiovisual works (produced on film, video, or digital media, etc.) by using digital techniques to get the film ready for the transfer process
  9. introducing visual effects to audiovisual works (produced on film, video, or digital media, etc.) by applying photographic or digital technology to the work after the principal photography or main shooting has occurred, such as miniatures, optical and digital effects, matte paintings, double printing, fades, and vignetting
  10. creating pictures, abstract designs and similar elements for an audiovisual work using animation techniques, such as computerized animation, sequences of drawings, or claymation (animation of personages and objects created with clay)
  11. captioning services for audiovisual works, i.e. adding text to an audiovisual work (produced on film, video, or digital media, etc.), using a character generator or a captioning data generation system, including:                                                                                                                                               a. open captioning services, which create text always visible on screen                                                                                                                               b. closed captioning services, which create text made visible on screen at the option of the user
  12. titling services for audiovisual works, i.e. adding typesetter and graphical elements that serve to identify and enhance the audiovisual work (film, video, or digital media, etc.) through texts, including beginning titles, credits, and words subtitling services for audiovisual works, i.e. inserting text in the screen that translates the dialogues and titles of the original audiovisual work (produced on film, video, or digital media, etc.) to the language of the country in which the films or video is exhibited
  13. creating, adding and recording the sound elements (dialogue, music, sounds and silences) of an audiovisual work (produced on film, video, digital media etc.) for a soundtrack that synchronizes the audio with the visual portion of the work:                                                                                             a. composing, recording, mixing, and integrating original music and sound into the soundtrack of an audiovisual work                                                  b. recording of music that is timed to the sequence of an audiovisual work                                                                                                                         c. mixing and recording licensed and client-supplied music and sound for integration into the soundtrack of an audiovisual work                                 d. integrating licensed and client-supplied music and sound into the soundtrack of an audiovisual work and synchronizing the sound elements with visual elements of the work
  14. licensing and/or agent services for licensing of music and sound bundled with mixing or integration services
  15. other postproduction services for audiovisual works (produced on film, video, digital media etc.), including format conversion services, compression services etc.