GST Rate on Online advertising
The GST rate on online advertising is 18%, under SAC code 999293 (online advertising services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for online advertising
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 999293
- Also covers: digital marketing, google ads, facebook ads
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 online 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 online advertising
What is the GST rate on online advertising?
The GST rate on online advertising is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Online advertising falls under SAC code 999293.
What is the HSN code for online advertising?
Online advertising falls under SAC code 999293, which covers online advertising services. Show this code on every GST tax invoice line for online advertising.