What is SAC code 997334?

SAC (Service Accounting Code) 997334 classifies licensing services for the right to reprint and copy manuscripts, books, journals and periodicals under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Leasing service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 997334

Issuing tax invoices for licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 997334 → Calculate GST at 18%→ Find another SAC