GST on advertising charges, 26 October 2026: 5% / 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
GST rate today
Entries in force on 26 October 2026:
- 18% — Other professional, technical and business services not covered by item (i) above or serial number 38 below have GST at 18%. (15/2025-CT(R), entry 21(ii), from 22 September 2025)
- 5% — Selling advertisement space in print media has GST at 5%. (11/2017-CT(R), entry 21(i), from 1 July 2017)
No GST (exemptions in force)
No exemption entry specific to this service is in force today.
Who pays the GST (reverse charge)
No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).
Period by period since 1 July 2017
Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.
1 July 2017 – 31 December 2018
- 18% — Other professional, technical and business services not covered by item (i) above have GST at 18%. (11/2017-CT(R), entry 21(ii), from 1 July 2017)
- 5% — Selling advertisement space in print media has GST at 5%. (11/2017-CT(R), entry 21(i), from 1 July 2017)
1 January 2019 – 30 September 2019
- 18% — Other professional, technical and business services not covered by item (i) above or serial number 38 below have GST at 18%. (27/2018-CT(R), entry 21(ii), from 1 January 2019)
- 5% — Selling advertisement space in print media has GST at 5%. (11/2017-CT(R), entry 21(i), from 1 July 2017)
1 October 2019 – 21 September 2025
- 18% — Other professional, technical and business services not covered by items (i) and (ia) above or serial number 38 below have GST at 18%. (20/2019-CT(R), entry 21(ii), from 1 October 2019)
- 12% — When you provide professional or technical services for oil or natural gas exploration, mining or drilling, GST is 12%. (20/2019-CT(R), entry 21(ia), from 1 October 2019)
- 5% — Selling advertisement space in print media has GST at 5%. (11/2017-CT(R), entry 21(i), from 1 July 2017)
22 September 2025 – in force
- 18% — Other professional, technical and business services not covered by item (i) above or serial number 38 below have GST at 18%. (15/2025-CT(R), entry 21(ii), from 22 September 2025)
- 5% — Selling advertisement space in print media has GST at 5%. (11/2017-CT(R), entry 21(i), from 1 July 2017)
SAC codes under 99836
998361Advertising Services998362Purchase or sale of advertising space or time, on commission998363Sale of advertising space in print media (except on commission)998364Sale of television and radio advertising time998365Sale of Internet advertising space998366Sale of other advertising space or time (except on commission)
Full rate history
| From | To | GST | What it covers | Notification |
|---|---|---|---|---|
| 1 July 2017 | in force | 5% | Selling advertisement space in print media has GST at 5%. | 11/2017-CT(R), entry 21(i) |
| 1 July 2017 | 31 December 2018 | 18% | Other professional, technical and business services not covered by item (i) above have GST at 18%. | 11/2017-CT(R), entry 21(ii) |
| 1 January 2019 | 30 September 2019 | 18% | Other professional, technical and business services not covered by item (i) above or serial number 38 below have GST at 18%. | 27/2018-CT(R), entry 21(ii) |
| 1 October 2019 | 21 September 2025 | 12% | When you provide professional or technical services for oil or natural gas exploration, mining or drilling, GST is 12%. | 20/2019-CT(R), entry 21(ia) |
| 1 October 2019 | 21 September 2025 | 18% | Other professional, technical and business services not covered by items (i) and (ia) above or serial number 38 below have GST at 18%. | 20/2019-CT(R), entry 21(ii) |
| 22 September 2025 | in force | 18% | Other professional, technical and business services not covered by item (i) above or serial number 38 below have GST at 18%. | 15/2025-CT(R), entry 21(ii) |
Check a code or a date
- Codes under this service and today's rate per code: SAC code page.
- Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
- How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.
GST on other services
- All services
- Transport charges (goods transport, GTA, freight)
- Cab, taxi and passenger transport
- Rent (rental charges for house, shop, office, land)
- Vehicle hire and rental (with driver)
- Security services (security guards)
- Manpower supply and labour charges
- Legal charges (advocate and lawyer fees)
- Consultancy and professional fees
- Courier charges
- Hotel room charges
- Restaurant bills, food and catering
- Construction and works contract
- Repair and maintenance charges
- Job work charges
- Insurance premium
- Bank charges and loan processing fees
- Event management, pandal and shamiana
- Commission and brokerage
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
