Media & Entertainment Services SAC Codes & GST Rate
Film production, broadcasting, OTT platforms, music, gaming, and media publishing services.
GST Invoice Generator
Fill in the details below to create your GST-compliant invoice instantly.
Upload Logo
240 x 240 pixels @ 72 DPI,
Maximum size of 1MB.
TAX INVOICE
Your Company
Add UPI ID to show QR code on shared invoice
Invoice Details
Bill To
Place of Supply
| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
Notes
Terms & Conditions
Visit gstinvoices.in to create professional GST invoices.
Generate your invoice to get a shareable link, WhatsApp sharing, and UPI QR code. Sign up for unlimited invoices.
Limit reached
5 invoices created
Guest users can create up to 5 invoices. Sign up free to create unlimited invoices with extra features.
Media & Entertainment Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 999611 | Film production & distribution | 18% |
| 999612 | Photography & videography | 18% |
| 999613 | Radio & TV broadcasting | 18% |
| 999614 | Sound recording & music production | 18% |
| 999615 | OTT & streaming content services | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
Free Tool — No Login Required
Create a Media & Entertainment Services GST Invoice in 30 Seconds
Sample GST Invoice — Media & Entertainment Services
A Mumbai production house invoices a brand ₹20,00,000 for a corporate video production (SAC 999611). GST at 18% = ₹3,60,000. Total invoice: ₹23,60,000. Streaming rights (SAC 999615) are also taxable at 18%.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 999611
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Media & Entertainment Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
What GST rate applies to OTT platforms (Netflix, Hotstar)?
OTT streaming subscriptions (Netflix, Hotstar, Amazon Prime Video, Sony LIV) attract 18% GST. This is charged by the platform and included in the subscription price. Consumers cannot claim ITC on OTT subscriptions.
Is film production subject to GST?
Yes. Film production services (shooting, direction, post-production, VFX) attract 18% GST under SAC 999611. Film distribution and exhibition are also taxable. Temporary transfer of film rights attracts 18% GST.
What GST applies to music royalties and streaming rights?
Royalties from music streaming, permanent/temporary transfer of music rights, and licensing of songs attract 18% GST. Music streaming platforms (Spotify, Gaana) charge 18% GST on subscriptions.
Are cinema tickets subject to GST?
Cinema tickets up to ₹100: 12% GST. Cinema tickets above ₹100: 18% GST. State entertainment taxes are subsumed into GST. Multiplexes must issue GST-compliant tickets/receipts.
Other Service Categories
View all →Create a Media & Entertainment Services GST Invoice — Free
SAC code 999611 pre-filled. GST at 18% calculated automatically.
- Auto CGST/SGST/IGST split from GSTIN
- PDF download in under 30 seconds
- Shareable invoice link — clients pay via UPI QR
- No signup required — free forever