SAC Code 997332
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
SAC997332
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
18%
IGST
CGST9%
SGST/UTGST9%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Licensing services for the right to broadcast and show original films, sound rec. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is SAC Code 997332?
SAC Code 997332 is the official Service Accounting code for Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme , as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 997332?
SAC Code 997332 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 997332 belong to?
SAC Code 997332 falls under Chapter 99 -- Services of the GST tariff.