Broadcasting, programming and programme distribution 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)
393
Group 99846
Broadcasting, programming and programme distribution services
394
998461
Radio broadcast originals
395
998462
Television broadcast originals
396
998463
Radio channel programmes
397
998464
Television channel programmes
398
998465
Broadcasting services
399
998466
Home programme distribution services
Explanatory Notes:- Based on the Modifie
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grammes and broadcasts as the daily line-up of a channel for distribution by others
998465 – Broadcasting services
This service code includes selection, scheduling and broadcasting of television and radio programmes; combined programme production and broadcasting services
This service code does not include:
– Internet broadcasting services (streaming services), cf. 998315
– copyrighted radio content produced for broadcast over the air, cf. 998461
– copyrighted television content produced for transmission over the air, cf. 998462
998466 – Home programme distribution services
This service code includes
i. providing audio and/or video programming on a subscription basis in analogue or digital mode by using a cable, satellite or
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