Advertising services and provision of advertising space or time
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
338
Group 99836
Advertising services and provision of advertising space or time
339
998361
Advertising Services
340
998362
Purchase or sale of advertising space or time, on commission
341
998363
Sale of advertising space in print media (except on commission)
342
998364
Sale of television and radio advertising time
343
998365
Sale of internet advertising space
344
998366
Sale of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
i.e. sending advertising and promotional messages directly to consumers through methods such as direct mail and telemarketing, rather than via mass media; aerial advertising services; delivery services of free samples and other advertising material; demonstration and presentation of advertising services at point of sale; sales promotion (if no orders are received)
This service code does not include:
– public relations services, cf. 998312
– separate placement of advertisements in media, cf. 998362
– separate market research services, cf. 99837
– separate photography services related to advertising, cf. 998382
– separate graphic design services for advertising, cf. 998391
– separate production of films for advertising, cf. 999
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =