Advertising services and provision of advertising space or time - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 338 Group 99836 Advertising services and provision of advertising space or time 339 998361 Advertising Services 340 998362 Purchase or sale of advertising space or time, on commission 341 998363 Sale of advertising space in print media (except on commission) 342 998364 Sale of television and radio advertising time 343 998365 Sale of internet advertising space 344 998366 Sale of other advertising space or time (except on commission) Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 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.