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HSN Codes and GST Rates of HSN 99836

Advertising services and provision of advertising space or time

HSN Code Description of Service GST Rate

9983

 		Other professional, technical and business services (except research, development, legal and accounting services)

99836

Advertising services and provision of advertising space or time

998361

Advertising services

This service code includes planning, concept development and execution of the full range of services for an advertising campaign, including creating the basic idea for an advertisement, writing the words and scenarios for advertisements, selection of media to be used, design of ads, illustrations, posters, etc., writing of scenarios for advertising movies, placement of advertisements in media; development and organization of direct marketing advertising campaigns, 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. 999612

- modeling agency services, cf. 998599

- advertising mailing services, cf. 998595

998362

Purchase or sale of advertising space or time, on commission

This service code includes sale or leasing of advertising time or space, on commission; services of media buying agencies, which buy media space or time on behalf of advertisers or advertising agencies

998363

Sale of advertising space in print media (except on commission)

This service code includes sale of advertising space in books, brochures, pamphlets, etc.; sale of advertising space in newspapers, journals and periodicals; sale of advertising space in postcards, timetables, forms, posters or other printed matter

998364

Sale of TV/radio advertising time (except on commission)

This service code includes sale of TV and radio advertising time

998365

Sale of Internet advertising space (except on commission)

This service code includes sale of Internet advertising space

998366

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

This service code includes:

- sale of advertising space on billboards, buildings, vehicles, etc

. - sale of advertising space in electronic media other than on-line

- sale of advertising space in video and motion pictures (product placement)

- sale of naming rights for tournaments, stadiums, etc.
15
May
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M
T
W
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F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).