TV Advertising Services Under SAC Code 998364
Tv Advertising Services help brands reach mass audiences through television and radio channels. Businesses use these services to build awareness, launch products and run large scale campaigns across regions.
SAC 998364 is used when the main work relates to sale of television and radio advertising time for brand promotion It is meant for professional assignments where the service provider brings media, research or campaign expertise to help the client reach clear objectives.
In practical terms, projects under this SAC often cover areas like broadcast advertising, radio advertising services. Using SAC 998364 for such engagements keeps the nature of the service and its GST classification aligned with the agreed scope.
TV Advertising Services GST Rate for SAC Code 998364
From a GST perspective, tv advertising services are treated as supply of services. The taxable value usually includes fees for planning, creative work, media buying, campaign execution and any bundled charges billed under the same contract.
After the September 2025 GST revision, most advertising and marketing related services that are not specifically exempt continue 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 rules.
The table below shows the latest standard GST rate for SAC code 998364.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998364 | Sale of TV and radio advertising time | 18% with ITC | 18% with ITC | Sale of ad time on TV / radio is classified here and charged at 18% in ad-sector guidance and SAC-wise rate charts; continues at 18% under GST 2.0. |
In practice, agencies and intermediaries offering tv advertising services should apply 18% GST on the taxable value, mention SAC 998364 on invoices and keep this code stable in GST records so that advertising income is easy to track.
Explore Other SAC Codes Under 9983
SAC 998364 comes under heading 9983, which groups advertising, media, research and related professional support services used by businesses and institutions.
The list below highlights key six-digit SAC codes under 9983.
For the 9983 group, this code will normally apply where the main service is clearly tv advertising services. Other codes in the same heading should be used when the engagement clearly fits their specific activity.
Conclusion
This code is meant for tv advertising services where campaigns and media placements are run for a fee. The code is generally taxed at 18% under GST, and applying it with the correct rate in % makes it easier to track advertising costs and support GST compliance.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What does SAC code 998364 cover in GST?
SAC 998364 covers sale of advertising time on television and radio channels. Broadcasters sell commercial spots, sponsorship breaks and other on air inventory to advertisers or agencies for telecasting or broadcasting advertisements and sponsored content.
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Does SAC 998364 include sale of television and radio advertising time for brand promotion?
Yes, this code covers normal ad spots, sponsored programmes, billboards, scrolls and other promotional content slots provided on TV or radio. The supply is the specific broadcast time or exposure, not the creative development of the advertisement itself.
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What GST rate applies to TV and radio ad services under SAC 998364?
Sale of television and radio advertising time under SAC 998364 is generally taxed at 18% GST. Any special exemptions or concessional rates must come from specific notifications, so broadcasters and agencies should always confirm the latest applicable rules.
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Should broadcasters bill commercial spots using SAC 998364?
Yes, TV and radio channels issuing invoices for sale of commercial time slots should normally mention SAC 998364. Creative, agency or production services linked to those ads may be billed separately under other SAC codes like 998361 for advertising services.
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Can advertisers claim ITC on GST paid for SAC 998364 ad bookings?
Advertisers can usually take ITC on GST charged on qualifying television and radio ad spend when the ads support taxable business activities. They should reconcile such credits with their books and ensure there is no restriction due to exempt outputs or special schemes.