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SAC CODE - 999612 : Motion picture, videotape, television and radio programme production services

GST RATE ON SAC CODE - 999612 IS 18%


Services Accounting Codes (SAC Codes) 999612 is used for the Motion picture, videotape, television and radio programme production services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Recreational, cultural and sporting services.

How Services Accounting Codes (SAC Codes) 999612 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 96 represent the major nature of service, Recreational, cultural and sporting services in this case.

The next two digits 12 represent the detailed nature of service, Motion picture, videotape, television and radio programme production services in this case.

Explanation Of SAC CODE - 999612

This service code includes:
  1. production and realization of motion pictures including animated cartoons primarily designed for showing in movie theatres
  2. production and realization of motion pictures of all types (e.g., series, telefilms, including animated cartoons) primarily designed for showing on television
  3. production and realization of promotional or advertising motion pictures
  4. production of television programmes, live or recorded
  5. production of radio programmes, live or recorded
  6. copyrighted motion picture, videotape, television and radio programmes produced without contract for outright sale (i.e. with all-attendant property rights)
Note: These originals are produced for sale that is implicitly or explicitly protected by copyright.