GST Rate and SAC Code for Photography Services in India

If a client has ever asked for a "proper GST bill" and you froze on what rate and code to put on it, this post is for you. It is a focused deep-dive into exactly two things photographers get asked about most: the GST rate on photography services and the SAC code that goes on the invoice. For the full picture on registration, thresholds and input tax credit, see our complete GST guide for photographers.

The GST rate on photography: 18 percent

Photography and videography services in India fall under the 18 percent GST slab. There is no special lower rate for weddings, events or studio work — the same 18 percent applies across the board:

• Wedding and event photography
• Pre-wedding and post-wedding shoots
• Studio portraits, maternity, newborn and family sessions
• Corporate and product photography
• Videography and cinematic films

So whether you are shooting a three-day wedding or a one-hour product session, the service is taxed at the same rate.

The SAC code: 998386

Where physical goods carry HSN codes, services carry SAC codes — Services Accounting Codes. For photography and videography services, the commonly used code is:

998386 — Photography and videography services

This is the code your client's accountant expects to see, and it tells the tax authorities exactly what you supplied. In practice you put it on the invoice next to each photography line item.

A common point of confusion: people search for an "HSN code for photography." Photography is a service, so it uses the SAC code 998386. HSN codes only come in when you sell a physical product — more on that below.

CGST and SGST vs IGST

The 18 percent rate is the same everywhere, but how it splits depends on where your client is.

| Scenario | How the 18% applies | | --- | --- | | Client in your own state | 9% CGST + 9% SGST | | Client in a different state | 18% IGST |

So if you are a Bengaluru studio shooting a Bengaluru wedding, you charge 9 percent CGST plus 9 percent SGST. If that same studio bills a client based in Mumbai, you charge 18 percent IGST instead. The total the client pays is identical — only the split and the labels change.

GST on albums and prints

This is where photographers get unsure. The rule of thumb:

• When albums, prints and other deliverables are part of your photography service — bundled into the package you quoted — they generally follow the 18 percent service rate under SAC 998386.
• If you sell a physical product separately as a standalone good, it may attract its own rate under an HSN code rather than the service SAC code.

For most studios, albums and prints are delivered as part of the shoot package, so they sit comfortably under the 18 percent service rate. If you run a meaningful side business selling physical prints as products, that is exactly the situation to raise with your chartered accountant.

GST on wedding versus other shoots

There is no separate "wedding GST." Wedding photography, pre-wedding shoots, corporate work and studio portraits are all photography services taxed at 18 percent. The only thing that changes whether you charge GST at all is your registration status, not the type of shoot — and registration depends on your turnover, which is covered in the main GST guide.

Where the SAC code goes on an invoice

On a compliant GST invoice, the SAC code sits with the line item it describes, so the tax breakdown is unambiguous. A typical photography invoice line looks like this:

| Description | SAC | Taxable value (₹) | GST | Total (₹) | | --- | --- | --- | --- | --- | | Wedding photography package | 998386 | 1,00,000 | 18% (9% CGST + 9% SGST) | 1,18,000 |

Alongside the SAC code, a compliant invoice also needs your GSTIN, a unique sequential invoice number, the invoice date, the taxable value, the GST rate and amount, and the total. Getting the SAC code and the CGST/SGST-versus-IGST split right is exactly the kind of detail that is fiddly by hand and effortless in software.

Bringing it together

For day-to-day photography work the answer is simple: the rate is 18 percent, the SAC code is 998386, and the split is CGST/SGST within your state or IGST across states. Albums and prints bundled into your service follow the same 18 percent. Put the SAC code next to each line item, let your software handle the interstate split, and check the edge cases with a chartered accountant.

When you are ready to raise invoices that get the rate, code and split right automatically, FotoFlow generates compliant GST invoices straight from your orders.