← HSN and SAC codes for common items · Search any code on the HSN code finder.
Advertising and digital marketing is classified under SAC heading 9983. Main codes: 998361, 998362, 998363, 998364, 998365, 998366. GST on Advertising and digital marketing as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Advertising and digital marketing?
GST on Advertising and digital marketing as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 9983 | Selling advertisement space in print media has GST at 5%. | 11/2017-CT(R), entry 21(i) |
| 18% | 18% | 9983 | 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) |
The GST rate on Advertising and digital marketing is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Advertising and digital marketing — today's rate, who pays (reverse charge) and every change since July 2017.
9983 Other professional, technical and business services
| Code | Description (as in the tariff) |
|---|---|
998361 | Advertising Services |
998362 | Purchase or sale of advertising space or time, on commission |
998363 | Sale of advertising space in print media (except on commission) |
998364 | Sale of television and radio advertising time |
998365 | Sale of Internet advertising space |
998366 | Sale of other advertising space or time (except on commission) |
See all 62 codes on the SAC 9983 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Engineering services
9983 - Job work
9988 - Repair and maintenance (Servicing)
9987 - Printing services
9989 - Onions (Pyaz)
0703 - Potatoes (Aloo)
0701
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
