GST Rate on Advertising Services: 18%

SAC 998361 · 9% CGST + 9% SGST intra-state, or 18% IGST interstate.

Advertising services — digital campaigns, media buying, creative production — attract 18% GST under SAC 998361. The notable exception: selling advertising space in print media attracts only 5%.

Worked example at 18%

Taxable value: ₹10,000
CGST (9%): ₹900.00
SGST (9%): ₹900.00
Invoice total: ₹11,800.00

Interstate, the same sale shows a single IGST line of ₹1,800.00. Try your own numbers in the GST calculator.

Classification

Advertising Services is a service classified under SAC 998361 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 18% GST

Accounting & Bookkeeping SAC 998222 Biscuits HSN 190531 Ceramic & Vitrified Tiles HSN 690721 Chocolate HSN 1806 Commercial Rent SAC 997212 Cosmetics HSN 330499 Courier Services SAC 996811 Detergent HSN 3402

Frequently asked questions

Sale of advertising space in print media has a special 5% entry; digital, broadcast, and outdoor advertising bill at the standard 18%.

For a sale within one state, the 18% splits equally into 9% CGST and 9% SGST. For an interstate sale it is charged as a single 18% IGST — the total tax is the same either way.

SAC code 998361. The code appears on every invoice line and flows into the GSTR-1 summary.

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