On-line content services
Services Code \/ Classification (SAC)
GST
Scheme of Classification of Services
\n S.No.
\n Chapter, Section, Heading or Group
\n Service Code (Tariff)
\nService Description
\n(1)
\n(2)
\n(3)
\n(4)
\n 379
\nGroup 99843
\n\t
\nOn-line content services
\n 380
\n\t
\n 998431
\nOn-line text based information such as online books, newspapers, periodicals, directories and the like
\n 381
\n\t
\n 998432
\nOn-line audio content
\n 382
\n\t
\n 998433
\nOn-line video content
\n 383
\n\t
\n 998434
\nSoftware downloads
\n 384
\n\t
\n 998439
\nOther on-line contents nowhere else classified
\n
\nExplanatory Notes:- Based on the Modified Version of the United Nations Central Product Classific<\/p>\n
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\n This service code does not include:
\n – digital archives, cf. 998452, 998453
\n – web search portal content, cf. 998436
\n998432 – On-line audio content
\n 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
\n998433 – On-line video content
\n 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.
\n998434 – Software downloads
\n This service code includes electronic files containing system software that can be downloaded and stored on a local device for later execution\/installation; e<\/p>\n
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