998435

SAC Code 998435: GST Rate & Description

Supply consisting only of e-book.
SAC Chapter 99 — Services (SAC) 6-digit code 18% GST
Parent codes: 99 — All services 9984 — Telecommunications, broadcasting and inf…
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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Related SAC codes (30 codes)
998411 Carrier services 998412 Fixed telephony services 998413 Mobile telecommunications services 998414 Private network services 998415 Data transmission services 998419 Other telecommunications services including fax… 998421 Internet backbone services 998422 Internet access services in wired and wireless m… 998423 Fax, telephony over the internet 998424 Audio conferencing and video conferencing over t… 998429 Other internet telecommunications services nowhe… 998431 On-line text based information such as online bo… 998432 On-line audio content 998433 On-line video content 998434 Software downloads 998435 Supply consisting only of e-book. 998439 Other on-line contents nowhere else classified 998441 News agency services to newspapers and periodica… 998442 Services of independent journalists and press ph… 998443 News agency services to audiovisual media 998451 Library services 998452 Operation services of public archives including… 998453 Operation services of historical archives includ… 998461 Radio broadcast originals 998462 Television broadcast originals 998463 Radio channel programmes 998464 Television channel programmes 998465 Broadcasting services 998466 Home programme distribution services 998469 Other broadcasting, programming and programme di…

About SAC Code 998435

SAC code 998435 is a 6-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Supply consisting only of e-book..

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 998435?
SAC 998435 refers to: Supply consisting only of e-book.. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 998435?
The GST rate for SAC code 998435 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 998435 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 998435 belong to?
SAC code 998435 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).