SAC code
SAC code for advertising and campaign management: 998361
Advertising and campaign management is classified under SAC 998361, “Advertising services”. Billed to a client abroad, it is usually an export: zero-rated, and listed on your monthly EDF.
Checked against the rules on 6 October 2026
The code
- SAC code: 998361
- Description: Advertising services
- Heading: 9983, Other professional, technical and business services
- GST in India: 18% (9% CGST and 9% SGST, or 18% IGST).
- On an export: zero-rated; under an LUT, no IGST on the invoice.
What 998361 covers
- Planning and creating advertising campaigns.
- Running paid ads for a client.
- Ad creative and copy for campaigns.
When it is a different code
| Code | Description | Use it when |
|---|---|---|
| 998362 | Purchase or sale of advertising space or time, on commission | you earn a commission for buying ad space rather than a fee for your work |
| 998371 | Market research services | the work is research rather than advertising |
On an export invoice
An example: Desert Bloom Trading LLC, a client in United Arab Emirates, is billed in AED on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Paid social campaign management, October 2026 | 998361 | 1 month | AED 6,500.00 | AED 6,500.00 |
| IGST at 0%, export under LUT | AED 0.00 | |||
| Total | AED 6,500.00 |
The invoice also carries the client's country, your LUT reference and the endorsement “Supply meant for export under letter of undertaking without payment of integrated tax”. The client and figures are made up.
On the monthly EDF
| On the EDF | For this invoice |
|---|---|
| Buyer and country | Desert Bloom Trading LLC, United Arab Emirates |
| Service and SAC | Paid social campaign management, October 2026 · 998361 |
| Currency and value | AED 6,500.00 |
| Value in rupees | At the exchange rate on the invoice |
Raised in October 2026, it goes on October's EDF, due at your bank by 30 November 2026. The payment has to reach India by 15 July 2027.
Worth knowing
- If the ad budget passes through you to the ad platforms, keep it apart from your fee on the invoice. Media spend and a management fee are often treated differently.
- SEO and content work can be classified differently from advertising. If most of your work is not ads, agree the code with your CA.
- On GST invoices, a business with turnover above ₹5 crore shows all six digits; up to ₹5 crore, at least four on invoices to businesses. The EDF asks for the SAC on every line, so use the full code.
Questions people ask
- What is the SAC code for advertising and campaign management?
- 998361: Advertising services. It sits under heading 9983, other professional, technical and business services.
- Is GST charged on advertising and campaign management for a foreign client?
- Not when it is an export. If all five conditions are met, the service is zero-rated, and under an LUT the invoice carries no IGST. For a client in India, GST is 18%.
- What is the SAC code for digital marketing?
- Planning, creating and running advertising campaigns is 998361, advertising services. SEO and content work can fall elsewhere, so check with your CA if ads are not most of what you do.
Related
- SAC code for market research998371: Market research services
- SAC code for software development998314: Information technology (IT) design and development services
- SAC code for website design and development998314: Information technology (IT) design and development services
- Export Declaration Form (EDF) for servicesFrom 1 October 2026 every Indian exporter of services, freelancers included, files one EDF a month with their AD bank.
- When is a service an export under GST? The five conditionsA service counts as an export, and is zero-rated, only if all five conditions in section 2(6) of the IGST Act are met.
This page explains the rules in general. It is not tax or legal advice for your business; check anything you act on with your CA.