GST Rate on Broadcasting
The GST rate on broadcasting is 18%, under SAC code 997431 (radio and tv broadcasting services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for broadcasting
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997431
- Also covers: radio, tv channel
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on broadcasting
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on broadcasting
What is the GST rate on broadcasting?
The GST rate on broadcasting is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Broadcasting falls under SAC code 997431.
What is the HSN code for broadcasting?
Broadcasting falls under SAC code 997431, which covers radio and tv broadcasting services. Show this code on every GST tax invoice line for broadcasting.