SAC 998432 is the services accounting code for on-line audio content, under heading 9984 (telecommunications, broadcasting and information supply services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998432 at a glance
| SAC (6 digits) | 998432 |
|---|---|
| Group (5 digits) | 99843 |
| Heading (4 digits) | 9984: Telecommunications, broadcasting and information supply services |
| Section | 8: Business and production services |
| Description | On-line audio content |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Telecommunication, broadcasting and information supply services: 18% under 11/2017-CT(R), S. No. 22, item (ii).
Rate entry for SAC 998432
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 22, item (ii) | Telecommunication, broadcasting and information supply services | 18% | None |
Worked example: a ₹1,000 bill under SAC 998432
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 998432 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9984) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998432) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9984
- SAC 998431: On-line text based information such as online books, newspapers, periodicals, directories and the like (18%)
- SAC 998433: On-line video content (18%)
- SAC 998434: Software downloads (18%)
- SAC 998435: Supply consisting only of e-book (5%)
- SAC 998439: Other on-line contents nowhere else classified (18%)
- SAC 998411: Carrier services (18%)
- SAC 998412: Fixed telephony services (18%)
- SAC 998413: Mobile telecommunications services (18%)
- SAC 998414: Private network services (18%)
- SAC 998415: Data transmission services (18%)
- SAC 998419: Other telecommunications services including fax services, telex services nowhere else classified (18%)
- SAC 998421: Internet backbone services (18%)
- SAC 998422: Internet access services in wired and wireless mode (18%)
- SAC 998423: Fax, telephony over the Internet (18%)
- SAC 998424: Audio conferencing and video conferencing over the Internet (18%)
- SAC 998429: Other internet telecommunications services nowhere else classified (18%)
- SAC 998441: News agency services to newspapers and periodicals (18%)
- SAC 998442: Services of independent journalists and press photographers (18%)
- SAC 998443: News agency services to audiovisual media (18%)
- SAC 998451: Library services (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.