Tax rate is changing for invoices dated on or after coming October 1, 2014. The rate will be changed from the current rate of 0% (zero percent) to 12.36% (inclusive of Education Cess and Secondary & Higher Education Cess). This change is due to section 114 (B) of the Finance Act (No.2) Act, 2014, which received Presidential assent on 06th August 2014 read with Notification No. 18/ 2014 - Service Tax dated 25th August 2014 issued by Ministry of Finance, Government of India. Sale on online advertisement space is no longer in the negative list category effective 01 Oct 2014. Google will not advise you on tax matters. Advertiser need to contact their tax adviser for any questions regarding this change. This service announcement is sent to all advertisers (active as well as inactive) in India and doesn't affect your account status or activity.