HSN/SAC code 998366 refers to the sale of other advertising space or time, except on commission. This service code falls under the category of advertising services and provision of advertising space or time within the GST framework, generally taxed at 18% (9% CGST + 9% SGST).
Advertising & Provision Of Advertising Space are covered under 99836 HSN SAC code. The first two digits 99 represent the services chapter, and the next two digits represent the major service category. This numeric code classifies services to determine the applicable GST rates in India.
HSN Code 998346: Technical testing and analysis services.
Under GST 2.0 the generic advertising service remains at 18%. Commission / agency margin for sale of ad space or time remains taxable at 18% even where the underlying media (e.g. print at 998363) is at 5%.
Consulting and Management Services is classified under the HSN code 998311. The first two digits of the code 99 represent the chapter which is Services in which Consulting and Management Services is classified . The entire six digits represent the product itself.
HSN Code 9983 refers to "Other professional, technical and business services." This classification code is essential for identifying various professional and technical services for import/export purposes based on their nature and intended use.
GST rate on consultancy services: Consultancy services, covering sectors such as healthcare, finance, and investments, are now taxed at a concessional rate of 5% under GST without the benefit of input tax credit (ITC). Previously, these services were subject to an 18% GST with ITC.
HSN Code 998399: Other professional, technical and business services n.e.c.
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
SAC code for consultancy services
Under the Goods and Services Tax (GST) system, business consulting services, including public relations services, are identified using the SAC code 998312. This code is used to classify services, with each service being assigned a specific SAC (Services Accounting Code).
Services Accounting Codes (SAC Codes) 998346 is used for the Technical testing and analysis services under Goods and Service Tax classification.
The HSN code for sanitizer is 3808 and the GST rate for sanitizer is 18%.
HSN Code 998314: Information technology (it) design and development services.
The SAC/HSN for Advertising Services is 998361, and the GST rate is usually 18%. The one big exception is the sale of ad space in print media, taxed at 5%.
One of the key benefits of GST is the availability of Input Tax Credit (ITC) on advertising expenses. As a business, you can claim ITC on the GST paid for advertising services, provided the following conditions are met: The advertising services are used in the course or furtherance of your business.
HSN Code 998363: Sale of advertising space in print media (except on commission)
GST Rate for HSN Code 998322 : Architectural services for residential building projects. Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
HSN Code 998313: Information technology (it) consulting and support services.
The GST rate for all services under HSN 9983 is 18% as of the latest September 2025 update. This slab applies to consultancy, management, engineering, accounting, legal, marketing, and technical services.
Is it mandatory to provide HSN/Service Classification Codes? You are required to provide a minimum of just one goods or service (one HSN or Service Classification Code code).
Engineering Services are covered under 99833 HSN SAC code. The first two digits 99 represent the services chapter, and the next two digits represent the major service category. This numeric code classifies services to determine the applicable GST rates in India.
Example: Healthcare services, educational services, and public utility services (e.g., water supply) are exempt from GST. This exemption is unconditional, meaning the supply is fully exempt from GST without any terms or conditions attached.
Do I Need To Charge GST? If your annual income (before expenses) is less than $30,000 you are considered a small supplier, and will not need to charge. As soon as your income exceeds this, you will need to charge. For this reason, it is helpful to have a GST number registered.
Current Tax and National Insurance rates
For the self-employed, Class 4 NI is charged at 6% on profits, with no further “stamp” payments required.