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Licensing for broadcasting films, sound recordings, and TV shows falls under SAC 999614; no trade test needed.

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....Classification of services - Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc. - Trade Parlance / Common Parlance test is not applicable since there is no ambiguity in classification - The classification of licencing services of distribution of rights to exhibit the film by the distributor to the exhibitor are classified under SAC 999614. - AAR....

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Licensing for broadcasting films, sound recordings, and TV shows falls under SAC 999614; no trade test needed.