Heading 9984 - Telecommunications, Broadcasting And Information Supply Services, GST Tax Rate and SAC

Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.

SAC Description Percentage
9984

(i) Supply consisting only of e-book.
Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.

Condition:

-

 CGST - 2.5%
SGST - 2.5%
IGST - 5%
9984

(ii) Telecommunications, broadcasting and information supply services other than (i) above.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9984

Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9984

Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9984

Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.

 CGST - Nil%
SGST - Nil%
IGST - Nil%

Services under Heading 9984 - Telecommunications, Broadcasting And Information Supply Services with 6 digit code