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        Broadcasting, programming and programme distribution services

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        Broadcasting services classification clarifies inclusions and exclusions for radio, television originals, channel programmes and home distribution. Broadcasting, programming and programme distribution services are classified under group 99846 with subcodes for radio and television originals, channel programme assemblies, broadcasting services, and home programme distribution. The headnote defines originals as intellectual-property-protectable content, distinguishes channel programme assemblies for distribution by others, and treats broadcasting as selection, scheduling and transmission while excluding internet streaming and separately classified copyrighted content. Home programme distribution covers subscription-based delivery via cable, satellite or wireless networks, optional paid add-ons and pay-per-view, and includes connection and reconnection charges; packages are predefined channel bundles or one-time viewing packages required to access higher-level programming.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Broadcasting services classification clarifies inclusions and exclusions for radio, television originals, channel programmes and home distribution.

                                Broadcasting, programming and programme distribution services are classified under group 99846 with subcodes for radio and television originals, channel programme assemblies, broadcasting services, and home programme distribution. The headnote defines originals as intellectual-property-protectable content, distinguishes channel programme assemblies for distribution by others, and treats broadcasting as selection, scheduling and transmission while excluding internet streaming and separately classified copyrighted content. Home programme distribution covers subscription-based delivery via cable, satellite or wireless networks, optional paid add-ons and pay-per-view, and includes connection and reconnection charges; packages are predefined channel bundles or one-time viewing packages required to access higher-level programming.





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                                ActsIncome Tax
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