On-line content services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
379
Group 99843
On-line content services
380
998431
On-line text based information such as online books, newspapers, periodicals, directories and the like
381
998432
On-line audio content
382
998433
On-line video content
383
998434
Software downloads
384
998439
Other on-line contents nowhere else classified
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classific
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databases)
This service code does not include:
– digital archives, cf. 998452, 998453
– web search portal content, cf. 998436
998432 – On-line audio content
This service code includes electronic files containing musical audio recordings that can be downloaded and stored on a local device; streamed audio data sent over the Internet
998433 – On-line video content
This service code includes electronic files containing films and other video recordings that can be downloaded and stored on a local device; streamed video data sent over the Internet.
998434 – Software downloads
This service code includes electronic files containing system software that can be downloaded and stored on a local device for later execution/installation; e
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