Advertising HSN Code: Understanding the Classification of Advertising Services
Businesses spend a lot on ads across print, TV, outdoor, and digital. Under GST, most of these are treated as services and must be reported using the correct HSN or Service Accounting Code. Using the correct advertising HSN code helps you charge GST properly and avoid notice or mismatch in returns.
In GST language, advertising is usually covered under service codes in the 9983 group. These cover marketing, advertising, and related business support services.
What is the HSN code for online advertising?
For most advertising related services like online ads, print ads, TV ads, outdoor hoardings, and similar promotion work, the service is generally grouped under advertising service codes in heading 9983. In many practical cases, people refer to it simply as advertising HSN code 9983 for GST reporting.
You should always check the exact sub code and description in the latest GST rate notification or consult a tax expert before final filing.
Advertising HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 10 | Guide to HSN Section 10 | PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF |
| 15 | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL |
| 20 | Guide to HSN Section 20 | MISCELLANEOUS MANUFACTURED ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
| 83 | Miscellaneous Base Metal Articles | Miscellaneous articles of base metal |
| 94 | Furniture & Mattresses, with Lamps & Fittings | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 49100010 | Advertising calendar | 18% |
| 49100090 | Printed calendars | 18% |
| 49111010 | Trade Advertising Material, Printed Posters | 18% |
| 49111020 | Commercial Catalogues | 18% |
| 49111030 | Printed Inlay Cards | 18% |
| 49111090 | Trade advertising material, commercial catalogues | 18% |
| 49119100 | Pictures, Designs, Photographs | 18% |
| 49119910 | Hard copy of computer software | 18% |
| 49119920 | Computer/Device Reproduced Plans/Drawings | 18% |
| 49119990 | Other printed matter | Other | 18% |
| 83100010 | Enamel Iron Signboards | 18% |
| 83100090 | Other Base Metal Plates/Symbols | 18% |
| 94051010 | Wall Lamps (Electric) | 18% |
| 94051020 | Other Electric Ceiling/Wall Lighting Fittings | 18% |
| 94051090 | Table Lamps (Electric) | 18% |
| 94051100 | Chandeliers (LED use only) | 18% |
| 94052010 | Other Electric Table/Desk/Bedside/Floor Lamps | 18% |
| 94052090 | Christmas Tree Lighting Sets | 18% |
| 94052100 | Electric LED table, desk, bedside, or floor-standing luminaires | 18% |
| 94053000 | Searchlights/Spotlights (Electric) | 18% |
| 94053100 | LED Christmas Lights | 18% |
| 94054010 | Other Electric Lamps/Lighting Fittings | 18% |
| 94054090 | Hurricane Lanterns | 18% |
| 94054100 | Photovoltaic LED Luminaires | 18% |
| 94054200 | LED Luminaires | 18% |
| 94055010 | Miner' Safety Lamps | 18% |
| 94055020 | Kerosene Pressure Lanterns | 18% |
| 94055031 | Other Oil Pressure Lamps | 18% |
| 94055039 | Solar Lanterns/Lamps | 18% |
| 94055040 | Metal Oil Lamps (Other) | 18% |
| 94055051 | Other Oil Lamps (Other) | 18% |
| 94055059 | Plastic Illuminated Signs/Name-Plates | 18% |
| 94056010 | Other Material Illuminated Signs/Name-Plates | 18% |
| 94056090 | Greenhouses (Ready-to-Assemble) | 18% |
| 94056100 | LED Illuminated Sign | 12% |
| 94056900 | Illuminated signs, name-plates: Other | 12% |
* GST rates may vary based on the latest GST notifications
How are ad campaigns classified under HSN code?
Ad campaigns that involve designing creatives, media planning, buying ad space, and running online or offline campaigns are normally treated as a composite advertising service. The main classification is still in advertising services under heading 9983 even if multiple activities are bundled.
If the contract clearly splits creative design from media buying, then creative design can fall under design or professional services, while media buying remains advertising. In practice, most small and medium contracts treat the entire package under advertising.
Does digital advertising have a different HSN classification?
Digital advertising, such as display ads, search ads, or social media campaigns, still remains under the broad heading for advertising services. It does not have a completely separate chapter but may use a more specific sub code under 9983 which refers to online or internet based advertising.
GST implications for digital advertising under HSN
Most advertising services attract GST at a standard rate like 18 percent on the total value of supply. The ad agency charges GST in the invoice. The business that is taking the service can claim input tax credit if it uses the ads for business purposes and meets all conditions.
Exports of advertising services to foreign clients may be treated as export of services and can be zero rated, subject to rules. In that case, place of supply becomes very important.
Traditional vs digital advertising HSN classification
Traditional advertising such as hoardings, print ads, TV commercials and radio ads, and modern digital ads, all sit under the advertising service group. The difference is mainly in the sub description used, not the main chapter. For compliance, what matters is:
- Description of service matches your invoice
- Correct service code from 9983 group is picked
- GST rate is as per notification
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for online advertising services?
Most online advertising services are reported under the advertising service heading 9983, with sub codes specific to digital or internet based ads.
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Is GST different for traditional and digital advertising?
No, both usually attract the same standard GST rate, like 18 percent, unless a special notification gives a concessional rate.
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Can I use the same HSN code for creative design and media buying?
If both are supplied as a single package, many businesses use the same advertising service code. If billed separately, creative design may need a different professional service code.
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Does a small freelancer running social media ads also need the advertising HSN code?
Yes, even small agencies and freelancers should use the correct advertising service code when they charge GST on their invoices.