HSN Codes · Chapter 99: Services (SAC)

SAC Code 997332

Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like

Typical GST rate

Varies

Depends on sub-classification

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 997332

SAC codes are always six digits and always begin with 99 — the services chapter. In 997332, the heading 9973 narrows the service group, and the final digits identify this specific service: licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9973

  • 997311 — Leasing or rental services concerning transport equipment without operator · GST 18%
  • 997312 — Leasing or rental services concerning agricultural machinery and equipment without operator
  • 997313 — Leasing or rental services concerning construction machinery and equipment without operator
  • 997314 — Leasing or rental services concerning office machinery and equipment (except computers) without operator
  • 997315 — Leasing or rental services concerning computers without operators
  • 997316 — Leasing or rental services concerning telecommunications equipment without operator
  • 997317 — Leasing or rental services concerning other machinery and equipment without operator
  • 997318 — Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration
  • 997319 — Leasing or rental services concerning other machinery and equipments without operator
  • 997321 — Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )

Frequently asked questions

The GST rate under 997332 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Related tools & guides

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