HSN Code | Description of Service | GST Rate |
---|---|---|
9984 |
Telecommunications, broadcasting and information supply services | |
99843 |
On-line content |
|
998431 |
On-line text based information such as on-line books, on-line newspapers and periodicals, on-line directories and mailing listsThis service code includes on-line books, including school textbooks, general reference books, such as atlases and other books of maps or charts, dictionaries and encyclopedias; publications issued on the Internet where the main content is updated at fixed intervals, usually on a daily, weekly or monthly basis; whether on subscription or single copy sales; portions of newspapers such as headlines e-mailed daily or more frequently; periodic newsletters; on-line directories and mailing lists, including telephone books; other on-line collections of facts/information (databases) This service code does not include - digital archives, cf. 998452, 998453 - web search portal content, cf. 998436 |
|
998432 |
On-line audio contentThis service code includes electronic files containing musical audio recordings that can be downloaded and stored on a local device; streamed audio data sent over the Internet |
|
998433 |
On-line video contentThis service code includes electronic files containing films and other video recordings that can be downloaded and stored on a local device; streamed video data sent over the Internet. |
|
998434 |
Software downloadsThis service code includes electronic files containing system software that can be downloaded and stored on a local device for later execution/installation; electronic files containing application software that can be downloaded and stored on a local device for later execution/installation |
|
998439 |
Other on-line content n.e.c.This service code includes games that are intended to be played on the Internet such as role-playing games (RPGs), strategy games, action games, card games, children's games; software that is intended to be executed on-line, except game software; mature theme, sexually explicit content published or broadcast over the Internet including graphics, live feeds, interactive performances and virtual activities; content provided on web search portals, i.e. extensive databases of Internet addresses and content in an easily searchable format; statistics or other information, including streamed news; other on-line content not included above such as greeting cards, jokes, cartoons, graphics, maps Note: Payment may be by subscription, membership fee, pay-per-play or pay-perview. This service code does not include: - software downloads, cf. 998434 - on-line gambling services, cf. 999692 - adult content in on-line newspapers, periodicals, books, directories, cf. 998431 |
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