HSN Codes · Chapter 99: Services (SAC)

SAC Code 998361

Advertising services and provision of advertising space or time

Typical GST rate

18%

9% CGST + 9% SGST intra-state

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 998361

SAC codes are always six digits and always begin with 99 — the services chapter. In 998361, the heading 9983 narrows the service group, and the final digits identify this specific service: advertising services and provision of advertising space or time

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9983

  • 998311 — Management consulting and management services · GST 18%
  • 998312 — Business consulting services including public relations services · GST 18%
  • 998313 — Information technology consulting and support services · GST 18%
  • 998314 — Information technology design and development services · GST 18%
  • 998315 — Hosting and information technology infrastructure provisioning services · GST 18%
  • 998316 — IT infrastructure and network management services · GST 18%
  • 998319 — Other information technology services · GST 18%
  • 998321 — Architectural advisory services · GST 18%
  • 998322 — Architectural services for residential building projects
  • 998323 — Architectural services for non-residential building projects

Frequently asked questions

Goods and services under 998361 typically attract 18% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Related tools & guides

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