Advertising HSN Code

Understanding the Advertising HSN Code: Products vs. Services

“Advertising” is a broad term that encompasses both tangible printed materials and intangible services. For GST (Goods and Services Tax) purposes in India, the HSN (Harmonized System of Nomenclature) code for “Advertising” depends entirely on whether you are dealing with a physical product or a service. This blog post will clarify the various “Advertising HSN Codes” based on the provided data, distinguishing between printed advertising materials and advertising services.

HSN Codes for Printed Advertising Material

Printed advertising materials are primarily classified under Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

• Trade Advertising Material, Commercial Catalogues, and the Like:
  • 491110: This general heading covers “Trade Advertising Material, Commercial Catalogues And The Like.” The GST rate is 18%.
  • 49111010: Specifically for “Posters, Printed” as trade advertising material. The GST rate is 18%.
  • 49111020: Covers “Commercial Catalogues.” The GST rate is 18%.
  • 49111030: Applies to “Printed Inlay Cards.” The GST rate is 18%.
  • 49111090: This is the “Other” category for trade advertising material, commercial catalogues, and the like. The GST rate is 18%.
• Advertising Calendars:
  • 49100010: This HSN code specifically covers “Calendars Of Any Kind, Printed, Including Calendar Blocks : Advertising Calendar.” The GST rate is 18%.
• Newspapers, Journals, and Periodicals (containing advertising):
  • 4902: This general heading covers “Newspapers, Journals And Periodicals, Whether Or Not Illustrated Or Containing Advertising Material.” The GST rate is Nil.
  • 49021010: Specifically for “Newspapers” appearing at least four times a week and containing advertising material. The GST rate is Nil.
  • 49021020: For “Journals And Periodicals” appearing at least four times a week and containing advertising material. The GST rate is Nil.
  • 49029010: For “Newspapers” (other than those appearing at least four times a week) containing advertising material. The GST rate is Nil.
  • 49029020: For “Journals And Periodicals” (other than those appearing at least four times a week) containing advertising material. The GST rate is Nil.

It is important to note the significant difference in GST rates: 18% for dedicated advertising materials like catalogues and posters, but Nil for newspapers and periodicals, even if they contain advertising.

HSN Codes for Advertising Services

Advertising services fall under Chapter 99: Services. These are distinct from the printed goods.

• 998361: This HSN code covers general “Advertising Services.” The GST rate is Nil. This Nil rate is subject to a specific condition: the Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Otherwise, the general rate for advertising services would apply (typically 18% for most services).
• 998362: This HSN code is for “Purchase Or Sale Of Advertising Space Or Time, On Commission.” The GST rate is Nil under the same FIFA U-17 Women’s World Cup 2020 condition.
• 998363: This covers “Sale Of Advertising Space In Print Media (Except On Commission).” The GST rate is Nil under the same condition.
• 998364: This applies to “Sale Of Tv And Radio Advertising Time.” The GST rate is Nil under the same condition.
• 998365: This is for “Sale Of Internet Advertising Space.” The GST rate is Nil under the same condition.
• 998366: This covers “Sale Of Other Advertising Space Or Time (Except On Commission).” The GST rate is Nil under the same condition.
• 998382: This HSN code is for “Advertising And Related Photography Services.” The GST rate is Nil under the same condition.

Crucial Note on Services: The “Nil” GST rate for advertising services in the provided data is conditional and linked to a specific sporting event (FIFA U-17 Women’s World Cup 2020). For general advertising services outside such certified events, the standard GST rate (which is typically 18% for most services in India) would apply. It is essential to verify the current applicable GST rates for services from official sources.