SAC code for blogger

For bloggers and YouTubers in India, the correct SAC (Services Accounting Code) depends on the specific nature of the income being generated.

Commonly Used SAC Codes

• 998361 (Advertising/Promotional Services): This is the most widely used code for income derived from brand collaborations, sponsorships, influencer marketing, and paid promotions. Since these services are considered a form of advertising or marketing, this code is typically applied.

• 998365 (Internet Advertising Space): This code is often used when income is earned specifically from the sale of online ad space (e.g., ad inventory management on a website or channel).

Key GST Considerations

• Standard GST Rate: Most services provided by bloggers and content creators, including advertising and promotion, are taxable at 18%.

• Export of Services (Zero-Rated): If you receive income from foreign entities (e.g., YouTube AdSense revenue from Google, LLC in the US), it is generally classified as an "export of service." Under the IGST Act, this is zero-rated (0% GST), provided you meet the specific conditions for export (e.g., receiving payment in convertible foreign currency, having a Letter of Undertaking (LUT) filed).

• Registration Threshold: You are required to register for GST only if your aggregate annual turnover exceeds the threshold limit:

  • ₹20 Lakhs for most states.

  • ₹10 Lakhs for special category states.

Summary:

For brand sponsorships and promotional deals within India, SAC 998361 is the standard code used, and it attracts an 18% GST rate. If your earnings are from foreign ad revenue (AdSense), the service is generally considered an "export" and is zero-rated under GST, provided you have filed a Letter of Undertaking (LUT). Registration is only mandatory once your annual turnover exceeds ₹20 Lakhs (or ₹10 Lakhs in specific states).