SAC Code 998363
Sale of advertising space in print media (except on commission)
SAC998363
Sale of advertising space in print media (except on commission)
18%
IGST
CGST9%
SGST/UTGST9%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Sale of advertising space in print media (except on commission). GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is SAC Code 998363?
SAC Code 998363 is the official Service Accounting code for Sale of advertising space in print media (except on commission), as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998363?
SAC Code 998363 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998363 belong to?
SAC Code 998363 falls under Chapter 99 -- Services of the GST tariff.