GST · SAC 998363 · FY 2026–27
SAC 998363: Sale of Advertising Space in Print Media
SAC 998363 (Sale of Advertising Space in Print Media) is taxed at 5% GST: 2.5% CGST + 2.5% SGST when you and your client are in the same state, 5% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Covers: Selling print advertising space you publish, other than on commission.
Rate source: Notification 11/2017-Central Tax (Rate), Heading 9983
5%
Domestic
0% export (LUT)
Heading
9983 — professional & technical services
Domestic rate
5% (2.5+2.5 / IGST)
Export (LUT)
0%
Reverse charge
No — forward charge
What falls under 998363
The CBIC Scheme of Classification defines 998363 as "Sale of advertising space in print media (except on commission)" — a publisher of a newspaper, journal, magazine, book, brochure or other printed matter selling advertising space in it. It is taxed at 5% (2.5% CGST + 2.5% SGST): Notification 11/2017-CT(R), serial 21 item (i), a rate GST 2.0 left unchanged. It is not a code for PR or for writing: public relations is 998312 and commissioned writing is 999632. Verified 2026-09-24: this entry previously described PR work and stated 18%.
Display ads in a magazine you publish
Classified ad space in a local newspaper
Sponsored pages in a printed directory
Not this code — ad creation, campaign design and media placement → 998361 · broking advertising inventory you do not own → 998362 · selling ad space on a site or app you own → 998365
On the invoice
Invoice INV-0092SAC 998363
Display ads in a magazine you publish₹85,000
CGST @ 2.5% + SGST @ 2.5% (same state — else IGST 5%)+ ₹4,250
Amount due₹89,250
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Tara, a Delhi-based publisher of a printed trade magazine (DL, state code 07), sells a full-page ad to a Delhi equipment maker (DL, state code 07). Rs. 85,000. Intra-state → CGST 2.5% + SGST 2.5%.
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Does SAC 998363 change under GST 2.0?
Notification reference: Notification 11/2017-CT(R) dated 28 June 2017, serial 21 item (i), Heading 9983 — "Selling of space for advertisement in print media" — 2.5% CGST + 2.5% SGST (5%). Unchanged by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).
For the CA reading this
The deadline sheet you already send, with your name on it
Every statutory date for the month — GST returns, advance tax, and the dates your client's own customers owe them: when the TDS they withheld must reach the department, and when the certificate is due. Add your firm's name and forward it as it stands. No signup, no email, nothing to accept.
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Sources
Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.
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