{"id":11115,"date":"2026-10-14T08:07:46","date_gmt":"2026-10-14T08:07:46","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=11115"},"modified":"2026-10-14T08:08:04","modified_gmt":"2026-10-14T08:08:04","slug":"advertising-services","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/advertising-services\/","title":{"rendered":"Advertising Services SAC Code &amp; GST Rate in India"},"content":{"rendered":"<p>\n\n\n<p class=\"wp-block-paragraph\">The <strong>SAC code for advertising services is 998361<\/strong>, and the standard GST rate is <strong>18% in India<\/strong>. Other codes apply to advertising space and media commissions. For example, qualifying sales of advertising space in print media fall under SAC 998363 and attract <strong>5% GST<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Advertising Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Advertising services are classified under <strong>SAC 998361<\/strong>, which covers activities such as advertising campaign planning, creative development, ad design and campaign execution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These services fall under Group 99836, covering advertising services and the provision of advertising space or time. This group belongs to Heading 9983, which covers other professional, technical and business services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct six-digit SAC code depends on whether a business provides advertising services, sells media space or earns a commission from advertising bookings.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Advertising Services SAC Code List<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>SAC Code<\/th><th>Service Description<\/th><th>General GST Rate<\/th><\/tr><tr><td><strong>998361<\/strong><\/td><td>Advertising services, including campaign planning and creative execution<\/td><td>18%<\/td><\/tr><tr><td><strong>998362<\/strong><\/td><td>Purchase or sale of advertising space or time on commission<\/td><td>18%<\/td><\/tr><tr><td><strong>998363<\/strong><\/td><td>Sale of advertising space in print media, except on commission<\/td><td>5%<\/td><\/tr><tr><td><strong>998364<\/strong><\/td><td>Sale of television and radio advertising time<\/td><td>18%<\/td><\/tr><tr><td><strong>998365<\/strong><\/td><td>Sale of internet advertising space<\/td><td>18%<\/td><\/tr><tr><td><strong>998366<\/strong><\/td><td>Sale of other advertising space or time, except on commission<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The rates shown are for ordinary taxable supplies. Specific exemptions, place-of-supply rules or contractual arrangements may affect the GST treatment of individual transactions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Advertising Services in India<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Most advertising services attract <strong>18% GST<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For intra-state supplies, this generally comprises 9% CGST and 9% SGST. For inter-state supplies, 18% IGST generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, qualifying sales of advertising space in print media attract a concessional GST rate of <strong>5%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The distinction is particularly important for advertising agencies that provide creative services and also arrange advertisements in newspapers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST Calculation Example<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose an advertising agency charges \u20b925,000 for designing and managing an advertising campaign, excluding GST.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particular<\/th><th class=\"has-text-align-right\" data-align=\"right\">Amount<\/th><\/tr><tr><td>Advertising Service Charges<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b925,000<\/td><\/tr><tr><td>GST @ 18%<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b94,500<\/td><\/tr><tr><td>Total Invoice Value<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>\u20b929,500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state supply, the GST comprises \u20b92,250 CGST and \u20b92,250 SGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This calculation applies to a standard taxable advertising service, not to qualifying print-media advertising space sold at 5%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SAC Code for Digital Advertising Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Digital advertising services generally fall under <strong>SAC 998361<\/strong> when an agency provides campaign planning, ad creation, campaign management or similar advertising services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the sale of internet advertising space is classified separately under <strong>SAC 998365<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Digital advertising agency:<\/strong> An agency charging a client for planning and managing online advertising campaigns generally uses SAC 998361.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Online advertising platform:<\/strong> A business selling advertising space on a website or digital platform generally uses SAC 998365.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Advertising intermediary:<\/strong> A business earning a commission from arranging advertising space may fall under SAC 998362.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The classification should reflect the service supplied under the contract, not simply whether the advertisement appears online.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SAC Code and GST on Newspaper Advertisements<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The sale of advertising space in qualifying print media falls under <strong>SAC 998363<\/strong> and attracts <strong>5% GST<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the tax treatment differs depending on whether the advertising agency acts as a principal or an agent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Principal-to-principal arrangement:<\/strong> If an agency purchases newspaper advertising space and resells it to a client on its own account, the qualifying sale of print-media advertising space attracts 5% GST on the amount charged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Commission arrangement:<\/strong> If an agency arranges the sale of newspaper advertising space on behalf of a publisher and earns a commission, its commission generally attracts 18% GST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Separate creative services:<\/strong> Charges for designing or drafting an advertisement generally attract 18% GST when supplied separately. If supplied as part of a composite supply, the applicable rate depends on the principal supply and the contractual arrangement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These distinctions have been clarified by CBIC and should be considered when preparing advertising invoices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Is GST on Google Ads and Social Media Advertising 18%?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Advertising services and internet advertising space generally attract <strong>18% GST<\/strong> when supplied as taxable services in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This can include advertising on search engines, social media platforms and websites.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the treatment of a particular invoice may depend on whether the supplier is located in India or overseas, the recipient&#8217;s GST registration status and the applicable place-of-supply and reverse-charge rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses purchasing advertisements from overseas platforms should verify whether GST is charged by the platform or must be accounted for by the recipient under the applicable provisions.<\/p>\n\n\n\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2>Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the six-digit SAC code for advertising services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The six-digit SAC code for general advertising services is 998361. It covers activities such as campaign planning, creative development and advertising execution.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the GST rate on advertising services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Most advertising services attract 18% GST. Qualifying sales of advertising space in print media attract 5% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for digital marketing and advertising?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Advertising campaign services generally fall under SAC 998361, while the sale of internet advertising space falls under SAC 998365. Other digital marketing activities may require separate classification depending on the service supplied.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for advertising agency commission?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Commission earned from arranging the purchase or sale of advertising space or time generally falls under SAC 998362 and attracts 18% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-02\/scheme_of_classification_of_services_amended.pdf\">GST Council \u2013 Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/gst-goods-services-rates.html\">CBIC \u2013 GST Rates for Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/press-release\/Selling-Space-advertisement-print-media.pdf\">CBIC \u2013 Clarification on Selling Advertising Space in Print Media<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/cir-177-08-2022-cgst.pdf\">CBIC \u2013 Circular No. 177\/09\/2022-TRU<\/a><\/li>\n\n\n\n<li>Notification No. 11\/2017-Central Tax (Rate), as amended.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 14 October 2026<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The SAC code for advertising services is 998361, and the standard GST rate is 18% in India. Other codes apply [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":11106,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-11115","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Advertising Services SAC Code &amp; GST Rate<\/title>\n<meta name=\"description\" content=\"Find advertising services SAC code 998361 and GST rates in India. 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