Outdoor Advertising Under SAC Code 998366

Outdoor Advertising Services focus on messages displayed in public spaces such as billboards, hoardings, transit media and street furniture. Companies use these services to stay visible in key markets and high traffic routes.

SAC 998366 is used when the main work relates to sale of advertising space or time across various non-commission platforms 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 outdoor advertising services. Using SAC 998366 for such engagements keeps the nature of the service and its GST classification aligned with the agreed scope.

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998366 SAC Code GST Rate

Review old and new GST rates for Outdoor Advertising under 998366 SAC Code.

From a GST perspective, outdoor 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 sets out the current standard GST rate for SAC code 998366.

SAC Code

998366

Description

Sale of other advertising space or time (except on commission)

New Rate

18 %
Standard

Old Rate

18 %

Notes

Includes outdoor, OOH and other non-print, non-TV/Radio digital formats not covered above. General rate remains 18% with ITC in the unified 5 / 18 / 40 structure.

In practice, agencies and intermediaries offering outdoor advertising services should apply 18% GST on the taxable value, mention SAC 998366 on invoices and keep this code stable in GST records so that advertising income is easy to track.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

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

Clear answers to common queries about SAC Code 998366 and GST compliance.

What does SAC code 998366 cover in GST?

SAC 998366 covers sale of outdoor and non print, non digital advertising space, such as billboards, hoardings, bus shelters, transit media and other physical displays. It also includes certain non traditional locations where advertisers rent space for brand promotion.

Does SAC 998366 include billboards, hoardings and other outdoor advertising space?

Yes, owners or concessionaires of outdoor sites use this code when they rent ad faces or display surfaces to advertisers or agencies. The service is the right to display the advertisement in a particular size, location and time period.

What GST rate applies to outdoor ad services under SAC 998366?

Sale of outdoor advertising space under SAC 998366 is generally taxed at 18% GST. Local municipal fees, site rental charges and printing costs may be billed separately but will usually attract the same standard rate unless a specific exemption applies.

Should OOH vendors bill site rentals using SAC 998366?

Yes, out of home media owners and operators typically mention SAC 998366 on invoices for site rentals, flex face display, transit media exposure and similar services. Correct classification helps advertisers and agencies take input tax credit without later disputes during assessment.

Can advertisers claim ITC on GST paid for SAC 998366 services?

Advertisers can normally claim ITC on GST paid for outdoor advertising used in their business, subject to usual conditions. They should keep proper contracts and invoices and ensure campaigns are linked to taxable supplies rather than personal or entirely exempt activities.

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.