SAC codes
SAC code for advertising: 998361
Planning and running a campaign is one code, selling ad space is another. Here is the code for agency work, the rate and the neighbours.
In short
Advertising services are billed under SAC 998361, usually at 18% GST under forward charge. In SimpleERP each campaign service carries its code and rate, and the invoice splits CGST and SGST or IGST from the client's state.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998361 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998361: Advertising services |
| 4-digit group | 9983 |
| Chapter 99 heading | Other professional, technical and business services |
| Usual GST rate | 18% under forward charge |
| Reverse charge | Forward charge for most suppliers. |
| Exemption | No common exemption; sale of space in print media has carried a lower rate, as notified. |
| Who typically bills it | Advertising agencies, outdoor media firms and digital marketing agencies |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a advertising invoice?
The usual SAC code for advertising is 998361: advertising services. It sits in group 9983, other professional, technical and business services, under chapter 99, the chapter that holds every service code in the GST classification. Creating and running campaigns, hoardings and social media advertising for a client usually takes this code. Buying and selling advertising space has its own codes in group 99836.
What GST rate applies to advertising?
Advertising services are usually charged at 18% GST under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Sale of advertising space in print media has carried a lower rate under 998363; check
- Buying or selling space or time on commission goes under 998362
- Photography for an ad campaign may be billed under 998382, advertising photography
A advertising invoice line in SimpleERP
Nilgiri Ads runs a hoarding and social media campaign for Lakshmi Steel Furnitures and bills ₹75,000. The line carries SAC 998361 at 18%, so the invoice shows CGST ₹6,750 and SGST ₹6,750, a total of ₹88,500.
- SAC 998361 sits on the line from the saved service, so nobody types it per invoice
- Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
- The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
Advertising is under forward charge, as notified: the agency charges GST. There is no [reverse charge](/glossary/reverse-charge-mechanism) entry for campaign work; sponsorship, a different service, has its own entry for suppliers that are not companies.
- Media bought in the agency's own name and billed on is usually part of the taxable value, unless it acts as a pure agent
- Advertising for a client outside India can be a zero-rated export when the conditions are met, as notified
- Ads bought from overseas platforms may put reverse charge on the buyer, as notified; check
FAQ
Questions, answered
Is SAC mandatory on my advertising invoice?
Yes, on B2B invoices: four digits (9983) up to ₹5 crore turnover and six digits above it. An agency billing campaign work and media space on one invoice gives each line its own six-digit code.
Can I use 9983 instead of 998361?
Up to ₹5 crore turnover, 9983 is enough on B2B invoices. Above it, use 998361. Since space in print media has carried a different rate, the full code shows the client which rate applies to which line.
Does reverse charge apply to advertising?
No. Advertising and manpower supply are both under forward charge, as notified. Reverse charge in marketing mostly comes up with sponsorship from non-corporate suppliers and with ads bought from overseas platforms.
What if my client is in another state?
For a registered client, the place of supply is the client's location, so a Kochi client billed from Coimbatore pays IGST. SimpleERP reads the client's GSTIN and picks IGST or CGST and SGST.
Related
Keep reading
GST billing for IT companies
Milestone, retainer, AMC and hosting invoices with SAC 9983 codes, IGST for clients outside Kerala and part-billing against a signed order.
Read moreGST invoice for services
A GST invoice format for services, with SAC codes and no stock columns, as a free Excel, Word and PDF download.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
Run your whole business from one simple place.
Seven days free. No card. Your first GST invoice in minutes.