Advertising agency services, digital marketing and sale of advertising space.
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Advertising falls under SAC 9983.
Advertising agency and digital marketing services are SAC 998361 at 18%. Selling space for ads in newspapers and magazines is taxed at only 5%. Printing of posters and leaflets is a printing service or a supply of printed goods instead.
| Code | Description |
|---|---|
| 998361 | Advertising services (planning, creating and placing ads) |
| 998371 | Market research services |
The GST rate on advertising is 18%. 18% on advertising services. Sale of advertising space in print media (newspapers, magazines) is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9983 |
| Above Rs 5 crore | 6 on every invoice | 998361, 998371 |
Here is how a line for advertising looks on a tax invoice within one state: 1 × campaign at Rs 1,20,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Advertising | 9983 | 1 × campaign | 1,20,000.00 | 1,20,000.00 | 10,800.00 | 10,800.00 | 1,41,600.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 21,600.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with advertising:
Advertising falls under SAC 9983: advertising agency services, digital marketing and sale of advertising space. Common 6 digit codes are 998361 for advertising services (planning, creating and placing ads) and 998371 for market research services.
18% on advertising services. Sale of advertising space in print media (newspapers, magazines) is 5%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9983 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 998361, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.