Advertising HSN Code (SAC 9983) and GST Rate
Advertising agency services, digital marketing and sale of advertising space.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
- SAC code
- 9983
- GST rate
- 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- No change
What is the SAC code for advertising?
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 |
GST rate on advertising
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.
Which SAC digits to write on your invoice
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 |
Sample GST invoice line for advertising
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 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- Works ContractSAC 9954 · 18%
- RestaurantSAC 9963 · 5%
- Hotel AccommodationSAC 9963 · 5% or 18%
- TransportationSAC 9964 and 9965 · 5% or 18%
- Taxi and CabSAC 9964 · 5% or 18%
- Air TicketSAC 9964 · 5% or 18%
- FreightSAC 9965 · 5% or 18%
- CourierSAC 9968 · 18%
- InsuranceSAC 9971 · Exempt or 18%
- RentSAC 9972 · Exempt or 18%
- Legal ServicesSAC 9982 · 18%
- Manpower SupplySAC 9985 · 18%
Related HSN codes
Products often bought, sold or invoiced together with advertising:
अक्सर पूछे जाने वाले सवाल
What is the HSN or SAC code for 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.
What is the GST rate on advertising?
18% on advertising services. Sale of advertising space in print media (newspapers, magazines) is 5%.
How many digits of the advertising SAC code go on a GST invoice?
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.