SAC Code 998365 -- – Sale of Internet advertising space (GST Rate 18%)

SAC Code 998365

Sale of Internet advertising space

SAC998365

Sale of Internet advertising space

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9983
Subheading: 998365
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Sale of Internet advertising space. 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.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998361
Advertising Services
18%
998362
Purchase or sale of advertising space or time, on commission
18%
998363
Sale of advertising space in print media (except on commission)
18%
998364
Sale of TV and radio advertising time
18%
998366
Sale of other advertising space or time (except on commission)
18%

Frequently asked questions

What is SAC Code 998365?
SAC Code 998365 is the official Service Accounting code for Sale of Internet advertising space, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998365?
SAC Code 998365 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 998365 belong to?
SAC Code 998365 falls under Chapter 99 -- Services of the GST tariff.
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