SAC Codes for Services
Section Number Service Heading Number Group Number SAC Code Service Detail Service Description GST EffectiveDate
Section 8 Business and Production Services 9984 99843 998439 On-line content services Other on-line contents n.e.c. 18 28-06-2017

SAC Code 998439 is used for the On-line content services under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Other on-line contents n.e.c. , 8 - Business and Production Services . Heading number of this service is 9984 and the group number is 99843 . These codes are mandatory mapping or classification of services that need to be used by a taxpayer.
SAC (Services Accounting Code) are used for the identification of the service.SAC indicates specific code tends to reduce the possibility of misinterpretation. SAC in respect of the supply of services while HSN code in respect of the supply of goods. There will be no need for entering the description of the goods or services while filing GST returns online.