Print Media Advertising Under SAC Code 998363

Print Media Advertising cover planning and placing advertisements in newspapers, magazines and other print publications. Businesses rely on these services to reach local and national audiences through trusted print media.

SAC 998363 is used when the main work relates to sale of advertising space in newspapers and print publications It is meant for professional assignments where the service provider brings specialised skills, tools and experience to support the client’s objectives.

In practical terms, engagements under this SAC often include areas like newspaper advertising services. Using SAC 998363 for such jobs keeps the description of the service and its GST treatment aligned with the agreed scope.

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998363 SAC Code GST Rate

Review old and new GST rates for Print Media Advertising under 998363 SAC Code.

From a GST perspective, print media advertising services fall under supply of services. The taxable value covers professional fees for advisory work, planning, analysis, execution support and management of campaigns billed under the same contract.

After the September 2025 GST revision, most advertising, media and marketing related services that are not specifically exempt continue to fall under the standard 18% slab. Registered businesses can usually claim input tax credit when such services are used for promoting taxable supplies, subject to normal ITC conditions.

The table below explains the current standard GST rate for SAC code 998363.

SAC Code

998363

Description

Sale of advertising space in print media (except on commission)

New Rate

5 %
Essential

Old Rate

5 %

Notes

CBIC press note on “selling of space for advertisement in print media” confirms a 5% GST rate on principal-to-principal sale of space in newspapers etc. This concessional 5% continues under the new 5 / 18 / 40 structure. Agency commission remains separately taxable at 18% under 998362.

In practice, agencies and service providers offering print media advertising services should apply 18% GST on the taxable value, mention SAC 998363 on invoices and keep this code stable in their GST records so that advertising revenue is easy to track.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

For the 9983 group, print media advertising services will normally map to SAC 998363, while other codes in the heading should be used when the engagement clearly matches their own description.

Conclusion

This code is intended for print media advertising services where specialised skills are used to run campaigns or manage media and promotions for a fee. The code is generally taxed at 18% under GST, and using it with the correct rate in % helps businesses keep their advertising and media spend clearly mapped in tax records.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998363 and GST compliance.

What is SAC code 998363 in GST for print media advertising?

SAC 998363 covers sale of advertising space in newspapers, magazines and similar print publications when not on commission. The publisher sells space directly to advertisers or agencies and charges for column centimetres, page positions or inserts in the printed product.

Does SAC 998363 cover advertising space in newspapers, magazines and other print media?

Yes, display ads, classified ads, inserts and similar placements in print editions generally fall under 998363. It applies where the publisher is directly billing the advertiser for the advertising space as part of its publishing activity, not acting merely as an agent.

What GST rate applies to print advertising services under SAC 998363?

Sale of advertising space in print media under SAC 998363 is generally taxed at a concessional 5% GST, subject to conditions notified by the government. Any bundled services or digital extensions may have to be split and taxed separately at standard service rates.

Should ad agencies use SAC 998363 when placing ads in newspapers for clients?

If an agency buys print ad space as principal and resells it to clients, 998363 may apply on that resale of space. Where the agency only charges commission for arranging the booking, SAC 998362 for commission based media buying is more appropriate.

Can businesses claim ITC on GST paid for SAC 998363 services?

Businesses can usually claim ITC on GST paid for eligible print advertising used to promote taxable supplies. They should maintain proper invoices from publishers and ensure campaigns are not linked to exclusively exempt activities or purely personal, non business promotions where ITC is not allowed.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.