GST Rate on Advertising
The GST rate on advertising is 18%, under SAC code 998361 (advertising services and provision of advertising space). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for advertising
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998361
- Also covers: ad services, marketing
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on advertising
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on advertising
What is the GST rate on advertising?
The GST rate on advertising is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Advertising falls under SAC code 998361.
What is the HSN code for advertising?
Advertising falls under SAC code 998361, which covers advertising services and provision of advertising space. Show this code on every GST tax invoice line for advertising.