Applicable SAC code on Display services

[Abhijeet Mane]

A company 'XYZ' is having Youtube channel, It has entered into an agreement with a company 'B' which can show ads on the Youtube channel of the XYZ company. B company will pay to XYZ on the basis of cicks or vieweship. What should be the SAC code of services provided by XYZ to B for allowing him to use his channel for displaying ads or other contents.

[Kiran Tahelani]

To the best of my knowledge it would be: 998365 Sale of Internet advertising space.

[Padmanathan KV]

Agree with Kiran, 998365 seems to be appropriate SAC code to the given set of facts

AI Summary

Internet advertising space classification: display-ad rights on a channel should be treated as sale of advertising inventory for GST purposes. A digital content creator who permits an advertiser to display ads on its YouTube channel for payment based on clicks or viewership should classify the supply as the sale of internet advertising space under SAC 998365, reflecting the grant of advertising rights and monetisation of channel inventory.