SAC code 997332 — Licensing services for the right to broadcast and show origi
SAC · sac18%हिंदी में देखें · தமிழில் பார்க்க
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
Services related to granting licenses or permissions that allow broadcasters and media companies to show or broadcast original films, sound recordings, radio programmes, television programmes, and similar content. This covers the licensing rights themselves, not the actual broadcast or distribution services.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | S.No 17(viia): Leasing or renting of goods Same rate of central tax as applicable on supply of like - goods involving transfer of title in goods (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), |
| 18% | 9% | 9% | S.No 17(ii): (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · rate inherited from 9973 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
OTT platform licensingaudiovisual rights licensingcable TV content rightscinema screening licensefilm broadcasting rightsmedia rights licensingmusic broadcast rightsprogramme broadcast permissionradio programme rightsstreaming rights licensesyndication rightsTV broadcast licensing
sibling codes
- 997311Leasing or rental services concerning transport equipments including containers, without operat
- 997312Leasing or rental services concerning agricultural machinery and equipment without operator
- 997313Leasing or rental services concerning construction machinery and equipment without operator
- 997314Leasing or rental services concerning office machinery and equipment (except computers) without
- 997315Leasing or rental services concerning computers without operators
- 997316Leasing or rental services concerning telecommunications equipment without operator
- 997317Leasing or rental services concerning other machinery and equipment without operator
- 997318Transfer of the right to use any goods for any purpose (whether or not for a specified period)
- 997319Leasing or rental services concerning other machinery and equipments without operator
- 997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors
- 997322Leasing or rental services concerning video tapes and disks (home entertainment equipment )
- 997323Leasing or rental services concerning furniture and other household appliances
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compiled from official sources · not tax advice · verify with your tax advisor before filing