Audiovisual and related 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)
669
Group 99961
Audiovisual and related services
670
999611
Sound recording services
671
999612
Motion picture, videotape, television and radio programme production services
672
999613
Audiovisual post-production services
673
999614
Motion picture, videotape and television programme distribution services
674
999615
Motion picture projection services
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99961 – Audiovisual and related services
999611 – Sound recording services
This service code includes:
i. services rendered in the process of converting sounds, words, and music to a per
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rded
vi. copyrighted motion picture, videotape, television and radio programmes produced without contract for outright sale (i.e. with allattendant property rights)
Note: These originals are produced for sale that is implicitly or explicitly protected by copyright.
999613 – Audiovisual post-production services
This service code includes:
i. providing computerized and electronic image and sound processing services for audiovisual works (produced on film, video, or digital media, etc.), such as editing, transfer, colour correction, digital restoration, visual effects, animation, format conversion, compression and digital encoding, captioning, titling, subtitling, sound editing and design services
ii. organizing and arranging the visual and audio aspects of an audiovisual work (produced on film, video, digital media, etc.) by analyzing, evaluating, and selecting scenes in terms of story continuity and dramatic and entertainment value, using equipment such as viewers, projectors,
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ding colour of audiovisual works
vii. (produced on film, video, or digital media, etc.) electronically, using digital techniques
viii. digital restoration services for audiovisual works, i.e. removing scratches from audiovisual works (produced on film, video, or digital media, etc.) by using digital techniques to get the film ready for the transfer process
ix. introducing visual effects to audiovisual works (produced on film, video, or digital media, etc.) by applying photographic or digital technology to the work after the principal photography or main shooting has occurred, such as miniatures, optical and digital effects, matte paintings, double printing, fades, and vignetting
x. creating pictures, abstract designs and similar elements for an audiovisual work using animation techniques, such as computerized animation, sequences of drawings, or claymation (animation of personages and objects created with clay)
xi. captioning services for audiovisual works, i.e. adding text t
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dia etc.) for a soundtrack that synchronizes the audio with the visual portion of the work:
a. composing, recording, mixing, and integrating original music and sound into the soundtrack of an audiovisual work
b. recording of music that is timed to the sequence of an audiovisual work
c. mixing and recording licensed and client-supplied music and sound for integration into the soundtrack of an audiovisual work
d. integrating licensed and client-supplied music and sound into the soundtrack of an audiovisual work and synchronizing the sound elements with visual elements of the work
xiv. licensing and/or agent services for licensing of music and sound bundled with mixing or integration services
xv. other postproduction services for audiovisual works (produced on film, video, digital media etc.), including format conversion services, compression services etc.
999614 – Motion picture, videotape and television programme distribution services
This service code includes:
i. dist
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