---
title: "Internet Advertising Services | Professional Internet Advertising Solutions"
description: "Expert internet advertising services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998365."
canonical: "https://busy.in/sac-code-998365/"
---

# Internet Advertising under SAC Code 998365

Part of [SAC 9983: Professional, technical & business services](https://busy.in/sac-code-9983/).

Internet Advertising allow advertisers to reach users on websites, apps, search engines and social platforms. These services support lead generation, performance marketing and brand visibility in the digital space.

SAC 998365 is used when the main work relates to sale of internet advertising space for digital marketing campaigns 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 online advertising services. Using SAC 998365 for such engagements keeps the nature of the service and its GST classification aligned with the agreed scope.

## 998365 SAC Code GST rate

From a GST perspective, internet 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 summarises the latest standard GST rate for SAC code 998365.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 998365 | Sale of Internet advertising space | 18% with ITC | 18% with ITC | Digital ad inventory (web, apps, social) falls here. Standard GST treatment is 18% with ITC for B2B advertisers; there is no notified concessional rate in the latest rationalisation. |

In practice, agencies and intermediaries offering internet advertising services should apply 18% GST on the taxable value, mention SAC 998365 on invoices and keep this code stable in GST records so that advertising income is easy to track.

## Practical classification guidance

For the 9983 group, this code will normally apply where the main service is clearly internet 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 internet 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.

## Frequently asked questions

### What is SAC code 998365 in GST for internet advertising services?

SAC 998365 covers sale of online advertising space, including banner ads, search ads, social media placements and other internet based ad inventory where platforms charge advertisers based on impressions, clicks, views or time based display.

### Does SAC 998365 cover sale of online ad space such as banners, search and social ads?

Yes, websites, apps, search engines and social media platforms selling digital ad placements use this code. It also applies when networks or publishers monetise inventory directly from advertisers rather than only earning commissions as intermediaries.

### What GST rate applies to internet advertising under SAC 998365?

Internet advertising services under SAC 998365 are generally taxed at 18% GST. Foreign platforms serving Indian advertisers may come under import of services rules, where the advertiser may need to pay IGST under reverse charge in some cases.

### Should platforms and networks use SAC 998365 when charging for online impressions or clicks?

Yes, when billing advertisers for impressions, clicks, views or conversions on their digital properties, platforms normally classify the supply under 998365. Any allied campaign management or creative work can either be bundled or billed separately under other relevant SAC codes.

### Can businesses claim ITC on GST paid for SAC 998365 campaigns?

Registered businesses can usually claim ITC on GST paid for qualifying internet advertising where it helps in promoting taxable supplies. They should ensure invoices are in the correct format, IGST or CGST/SGST is properly reflected, and the campaigns are not purely personal or linked only to exempt activities.

## Explore more

### Other SAC services under 9983

- [998311: Management Consulting](https://busy.in/sac-code-998311/)
- [998312: Business Consulting](https://busy.in/sac-code-998312/)
- [998313: IT Consulting](https://busy.in/sac-code-998313/)
- [998314: Software Development](https://busy.in/sac-code-998314/)
- [998315: Web Hosting](https://busy.in/sac-code-998315/)
- [998316: It Infrastructure Management](https://busy.in/sac-code-998316/)
- [998319: IT](https://busy.in/sac-code-998319/)
- [998321: Architecture Consulting](https://busy.in/sac-code-998321/)
- [998322: Architectural](https://busy.in/sac-code-998322/)
- [998323: Commercial Architecture](https://busy.in/sac-code-998323/)
- [998324: Heritage Restoration](https://busy.in/sac-code-998324/)
- [998325: Urban Planning](https://busy.in/sac-code-998325/)
- [998326: Rural Land Planning](https://busy.in/sac-code-998326/)
- [998327: Master Planning](https://busy.in/sac-code-998327/)
- [998328: Landscape Architecture](https://busy.in/sac-code-998328/)
- [998331: Engineering Consultancy](https://busy.in/sac-code-998331/)
- [998332: Building Engineering](https://busy.in/sac-code-998332/)
- [998333: Industrial Engineering Service](https://busy.in/sac-code-998333/)
- [998334: Transport Engineering](https://busy.in/sac-code-998334/)
- [998335: Energy Infrastructure Engineering](https://busy.in/sac-code-998335/)
- [998336: Telecom Engineering](https://busy.in/sac-code-998336/)
- [998337: Waste Management Engineering](https://busy.in/sac-code-998337/)
- [998338: Specialized Engineering](https://busy.in/sac-code-998338/)
- [998339: Project Management Consultancy Construction](https://busy.in/sac-code-998339/)
- [998341: Geological Consulting](https://busy.in/sac-code-998341/)
- [998342: Subsurface Surveying](https://busy.in/sac-code-998342/)
- [998343: Mineral Exploration](https://busy.in/sac-code-998343/)
- [998344: Surface Survey](https://busy.in/sac-code-998344/)
- [998345: Weather Forecasting](https://busy.in/sac-code-998345/)
- [998346: Technical Testing](https://busy.in/sac-code-998346/)
- [998347: Safety Certification](https://busy.in/sac-code-998347/)
- [998348: Art Authentication](https://busy.in/sac-code-998348/)
- [998349: Technical Consultancy](https://busy.in/sac-code-998349/)
- [998351: Pet Veterinary](https://busy.in/sac-code-998351/)
- [998352: Livestock Veterinary](https://busy.in/sac-code-998352/)
- [998359: Veterinary Consultancy](https://busy.in/sac-code-998359/)
- [998361: Digital Advertising](https://busy.in/sac-code-998361/)
- [998362: Advertising Space](https://busy.in/sac-code-998362/)
- [998363: Print Media Advertising](https://busy.in/sac-code-998363/)
- [998364: TV Advertising](https://busy.in/sac-code-998364/)
- [998366: Outdoor Advertising](https://busy.in/sac-code-998366/)
- [998371: Market Research](https://busy.in/sac-code-998371/)
- [998372: Public Opinion](https://busy.in/sac-code-998372/)
- [998381: Portrait Photography](https://busy.in/sac-code-998381/)
- [998382: Advertising Photography](https://busy.in/sac-code-998382/)
- [998383: Event Photography](https://busy.in/sac-code-998383/)
- [998384: Specialty Photography](https://busy.in/sac-code-998384/)
- [998385: Photo Retouching](https://busy.in/sac-code-998385/)
- [998386: Video Editing](https://busy.in/sac-code-998386/)
- [998387: Photography](https://busy.in/sac-code-998387/)
- [998391: Interior Design](https://busy.in/sac-code-998391/)
- [998392: Graphic Design](https://busy.in/sac-code-998392/)
- [998393: Technical Consulting](https://busy.in/sac-code-998393/)
- [998394: Data Compilation](https://busy.in/sac-code-998394/)
- [998395: Translation](https://busy.in/sac-code-998395/)
- [998396: Trademark Registration](https://busy.in/sac-code-998396/)
- [998397: Brand Promotion](https://busy.in/sac-code-998397/)
- [998399: Professional](https://busy.in/sac-code-998399/)

### All SAC headings

- [99: All Services Accounting](https://busy.in/sac-code-99/)
- [9954: Services in building & construction](https://busy.in/sac-code-9954/)
- [9961: Services in wholesale trade](https://busy.in/sac-code-9961/)
- [9962: Services in retail trade](https://busy.in/sac-code-9962/)
- [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/)
- [9964: Passenger transport services](https://busy.in/sac-code-9964/)
- [9965: Goods transport services](https://busy.in/sac-code-9965/)
- [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/)
- [9967: Supporting services in transport](https://busy.in/sac-code-9967/)
- [9968: Postal & courier services](https://busy.in/sac-code-9968/)
- [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/)
- [9971: Financial & related services](https://busy.in/sac-code-9971/)
- [9972: Real estate services](https://busy.in/sac-code-9972/)
- [9973: Leasing or rental services](https://busy.in/sac-code-9973/)
- [9981: Research & development services](https://busy.in/sac-code-9981/)
- [9982: Legal & accounting services](https://busy.in/sac-code-9982/)
- [9983: Professional, technical & business services](https://busy.in/sac-code-9983/)
- [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/)
- [9985: Support services to business](https://busy.in/sac-code-9985/)
- [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/)
- [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/)
- [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/)
- [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/)
- [9991: Public administration & other services](https://busy.in/sac-code-9991/)
- [9992: Education services](https://busy.in/sac-code-9992/)
- [9993: Human health & social care services](https://busy.in/sac-code-9993/)
- [9994: Sewage & waste collection](https://busy.in/sac-code-9994/)
- [9995: Services of membership organizations](https://busy.in/sac-code-9995/)
- [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/)
- [9997: Other Services](https://busy.in/sac-code-9997/)