SAC Code 998432 -- – On-line audio content (GST Rate 18%)

SAC Code 998432

On-line audio content

SAC998432

On-line audio content

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9984
Subheading: 998432
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying On-line audio content. 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.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998431
On-line text based information such as online books, newpapers, period
18%
998433
On-line video content
18%
998434
Software downloads
18%
998439
Other on-line contents n.e.c.
18%
998411
Carrier services
18%

Frequently asked questions

What is SAC Code 998432?
SAC Code 998432 is the official Service Accounting code for On-line audio content, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998432?
SAC Code 998432 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 998432 belong to?
SAC Code 998432 falls under Chapter 99 -- Services of the GST tariff.
Scroll to Top