Audiovisual and related 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 669
\nGroup 99961
\n\t
\nAudiovisual and related services
\n 670
\n\t
\n 999611
\nSound recording services
\n 671
\n\t
\n 999612
\nMotion picture, videotape, television and radio programme production services
\n 672
\n\t
\n 999613
\nAudiovisual post-production services
\n 673
\n\t
\n 999614
\nMotion picture, videotape and television programme distribution services
\n 674
\n\t
\n 999615
\nMotion picture projection services
\n
\nExplanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
\n99961 – Audiovisual and related services
\n999611 – Sound recording services
\n This service code includes:
\n i. services rendered in the process of converting sounds, words, and music to a per<\/p>\n
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\n vi. copyrighted motion picture, videotape, television and radio programmes produced without contract for outright sale (i.e. with allattendant property rights)
\n Note: These originals are produced for sale that is implicitly or explicitly protected by copyright.
\n999613 – Audiovisual post-production services
\nThis service code includes:
\n 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
\n 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,<\/p>\n
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\n vii. (produced on film, video, or digital media, etc.) electronically, using digital techniques
\n 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
\n 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
\n 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)
\n xi. captioning services for audiovisual works, i.e. adding text t<\/p>\n
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\n a. composing, recording, mixing, and integrating original music and sound into the soundtrack of an audiovisual work
\n b. recording of music that is timed to the sequence of an audiovisual work
\n c. mixing and recording licensed and client-supplied music and sound for integration into the soundtrack of an audiovisual work
\n 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
\n xiv. licensing and\/or agent services for licensing of music and sound bundled with mixing or integration services
\n xv. other postproduction services for audiovisual works (produced on film, video, digital media etc.), including format conversion services, compression services etc.
\n999614 – Motion picture, videotape and television programme distribution services
\n This service code includes:
\n i. dist<\/p>\n
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