Advertising Policy & Tax Classification

HSN/SAC Code 998363 — Internet & Digital Advertising Services

Tax & Corporate Notice:

Platform invoices calculate 18% GST (CGST + SGST or IGST) under SAC 998363. Commercial GST input tax credit (ITC) claims require formal platform operator corporate incorporation and valid GSTIN registration.

1. Commercial Classification (SAC 998363)

All fees paid on India Attention Market represent the commercial purchase of digital display advertising placement. Transactions are classified under:

SAC Code: 998363 (Other professional, technical and business services / Internet Advertising Services)

2. Advertiser Standards

Advertisers must represent registered businesses, startups, or authorized domain operators. Placements must point to live, functional web properties matching the verified domain.

3. Public Transparency

All sponsored ranks clearly display “SPONSORED” labeling and the active commercial bid amount to maintain public transparency and viewer trust.