New GST on Advertisement Services: Digital and Print Media
- Advertisement GST rate is generally 18% for digital advertising, TV/radio commercials, outdoor ads, and most advertising services.
- GST on advertisement depends on the type of service. Newspaper advertisement space without additional services generally attracts 5% GST.
- Advertising services under GST include digital ads, print ads, TV/radio commercials, outdoor advertising, and sponsorship services.
- Advertising agencies generally classify services under SAC 998361 and charge GST as per the applicable rate.
- Businesses receiving advertising services from foreign suppliers may need to pay GST under reverse charge provisions, subject to applicable rules.
From billboards to Instagram ads, advertisements are everywhere—and so is GST. Whether you’re an agency, a media company, or a business booking ads, understanding the gst on advertisement services is key to budgeting and billing right.
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New GST Rate on Advertisement Services in India
The applicable GST rates for advertisement services are provided below. Advertisement services generally continue to attract the same GST rates after 22 September 2025.
Advertisement GST Rate
| Ad Type | New GST Rate (After 22 Sep 2025) | Old GST Rate (Before 22 Sep 2025) |
|---|---|---|
| Digital / online advertisement | 18% | 18% |
| Print ads (space only – newspaper) | 5% | 5% |
| Print ads (space + creative/design/content) | 18% | 18% |
| TV and radio advertisements | 18% | 18% |
| Outdoor ads (hoardings, banners) | 18% | 18% |
| Sponsorships and brand promotion | 18% | 18% |
Ad Type
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
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Old GST Rate (Before 22 Sep 2025)
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New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
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New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
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Old GST Rate (Before 22 Sep 2025)
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New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Note: Newspaper advertisement space without additional services attracts 5% GST. If an agency charges commission for providing advertisement services, GST may apply on the agency service as per the applicable rate.
New GST Rate on Newspaper Advertisement in India
| Nature of Print Ad Service | New GST Rate (After 22 Sep 2025) | Old GST Rate (Before 22 Sep 2025) |
|---|---|---|
| Ad space only (newspaper) | 5% | 5% |
| Ad space + design/content creation | 18% | 18% |
| Magazine advertisements | 18% | 18% |
Nature of Print Ad Service
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Nature of Print Ad Service
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Nature of Print Ad Service
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Note: The 5% GST rate applies to eligible newspaper advertisement space. Other advertising services, including magazines and creative services, generally attract 18% GST.
What Are Advertisement Services Under GST?
Under GST law, advertisement services include:
- Digital ads on Google, Facebook, Instagram, YouTube, etc.
- Print ads in newspapers and magazines
- TV and radio commercials
- Outdoor hoardings and banners
- Sponsorships and event branding
These services fall under SAC Code 998361 and are taxable, except for certain exemptions.
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GST on Digital Advertisement Services
GST on online advertisement services is generally 18%. The digital marketing GST rate is also 18% for applicable online advertising services, including:
- Social media advertisements
- Google Ads and search engine promotions
- Influencer marketing services billed through agencies
- YouTube and other video-based advertisements
GST Compliance for Ad Agencies and Clients
- Use SAC Code 998361 in invoices
- Charge 18% GST (unless 5% applies for newspaper space)
- File GSTR-1 and GSTR-3B regularly
- Clients can claim Input Tax Credit on GST paid
GST on Foreign Digital Ads
When digital advertising services are received from foreign suppliers such as Facebook Ireland or Google Singapore:
- GST may be payable under Reverse Charge Mechanism (RCM), subject to applicable GST provisions.
- GST-registered businesses receiving such services must comply with applicable GST requirements.
- Businesses may need to issue a self-invoice and pay GST where RCM provisions apply.
Conclusion
Whether you’re placing a print ad or running a digital campaign, understanding the gst on advertisement ensures your billing is accurate and your tax returns remain compliant.
