This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC 9986 – Advertising, Market Research and Public Relations Services
This SAC chapter applies to service providers engaged in promotion, marketing, brand communication, market analysis, or public relations activities, where the objective is to create awareness, influence consumer behaviour, or manage public perception. It covers services provided by advertising agencies, digital marketers, media planners, market research firms, and public relations consultants.
| SAC | Service Classification Description | GST Rate |
|---|---|---|
| 998611 | Advertising services involving creation, planning, placement, or display of advertisements across print, digital, electronic, outdoor, or other media. | 18% |
| 998612 | Media buying, media planning, and space or time procurement services for advertisements in newspapers, television, radio, digital platforms, or outdoor media. | 18% |
| 998613 | Market research and opinion polling services including surveys, data analysis, consumer behaviour studies, and market intelligence reports. | 18% |
| 998614 | Public relations services involving reputation management, corporate communication, press relations, and stakeholder engagement activities. | 18% |
| 998619 | Other advertising, market research, or public relations services not specifically classified elsewhere under this chapter. | 18% |
Relevant Notes
- This chapter applies to promotion and communication activities, not to sale of advertising space as goods or broadcasting services.
- Digital marketing and online advertising services are classified here, irrespective of the platform used.
- Content creation services provided as part of advertising or PR campaigns are covered under this chapter.
- Broadcasting or transmission services are classified separately under SAC 9967.
Note
Classification and GST rates for advertising, market research, and public relations services are governed by Notification No. 11/2017 – Central Tax (Rate) and corresponding State and Integrated Tax notifications, as amended from time to time.