Photography and videography services attract 18% GST in India under SAC code 998386. This applies to all types — wedding photography, corporate shoots, product photography, drone footage, and event coverage. Freelance photographers and studios both fall under the same rate.
By Arjun Sharma· GST & Tax Compliance Specialist···Reviewed for GST accuracy
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Quick Answer
Photography and videography services attract 18% GST under SAC code 998386 — this applies to wedding photography, corporate shoots, product photography, drone footage, and video editing. GST registration is mandatory for photographers with annual turnover above ₹20 lakh. Registered photographers can claim ITC on cameras, lenses, drones, and Adobe Creative Cloud subscriptions.
Photography GST by Service Type
Service
SAC Code
GST Rate
Wedding & event photography
998386
18%
Product & commercial photography
998386
18%
Corporate headshots & shoots
998386
18%
Drone / aerial photography
998386
18%
Video editing & post-production
998931
18%
Real estate photography
998386
18%
Copyright transfer of photographs
999621
18%
Photo printing (album, prints)
998912
12%
ITC on Photography Equipment
GST-registered photographers can claim Input Tax Credit on all equipment and tools used for their business: cameras and lenses (HSN 9006, 18% GST), lighting equipment (HSN 9405, 18%), drones (HSN 8806, 18%), editing computers and laptops (HSN 8471, 18%), and software subscriptions like Adobe Creative Cloud (SAC 9983, 18%). ITC offsets the GST you collect from clients — effectively reducing your net GST payment.
Example
A Bengaluru photographer buys a camera body for ₹1,50,000 + 18% GST = ₹27,000 ITC. That month, they collect ₹50,000 GST from 5 wedding clients. Net GST payable = ₹50,000 − ₹27,000 = ₹23,000. The ₹27,000 paid on the camera purchase is recovered through ITC.
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A photographer's GST invoice must include: your name/studio name + GSTIN, client name + GSTIN (for corporate clients), invoice number, invoice date, description of photography service, SAC code 998386, service amount, CGST 9% (if intra-state) or IGST 18% (if client is in another state), and total amount. For wedding packages that combine photography + video + album, the invoice can show each as a line item with separate SAC codes.
Invoice Line Item
SAC Code
Amount
GST
Wedding photography (8 hrs)
998386
₹80,000
18%
Videography & reel
998931
₹40,000
18%
Photo album (printed)
998912
₹10,000
12%
GST Registration for Photographers
Freelance photographers and photography studios must register for GST when annual turnover exceeds ₹20 lakh (₹10 lakh in special category states). Turnover includes all photography service income — wedding packages, corporate shoots, product photography, and stock photo royalties. Below ₹20 lakh, registration is voluntary but recommended to claim ITC on equipment. Photographers providing services to export clients (foreign brands, foreign weddings) should register to issue zero-rated export invoices.
Mandatory GST registration: ₹20 lakh annual photography income
Special category states (NE India, Himachal, Uttarakhand): ₹10 lakh threshold
Composition Scheme not available for service providers — photographers pay full 18%
Common GST Mistakes by Photographers
Using wrong SAC code — 998386 is for photography services, not 9983 (IT services) or 998931 (video production only)
Not charging GST on corporate clients while charging it on individuals — GST applies to all taxable clients equally
Bundling album (12%) with photography (18%) and charging 12% on the full package — mixed supply rules apply
Not registering for GST after crossing ₹20 lakh — penalty is 10% of tax due or ₹10,000 minimum
Missing client GSTIN on B2B invoices — corporate clients cannot claim ITC without it
Not issuing invoice within 30 days of service completion — CGST Act requires timely invoicing
FAQs
What GST rate applies to wedding photography?
18% GST under SAC 998386. This applies to all photography services regardless of event type — weddings, corporate events, product shoots, or real estate photography.
Do freelance photographers need to register for GST?
Yes, if annual photography income exceeds ₹20 lakh. Below this, registration is voluntary but beneficial for claiming ITC on expensive equipment like cameras (18% GST), lenses, and drones.
How to invoice a corporate client for photography?
Issue a GST tax invoice showing: Photography services (SAC 998386) — taxable amount, CGST 9% amount, SGST 9% amount (or IGST 18% for different state). Add client GSTIN for their ITC claim. Your GSTIN must be visible.
Is GST applicable on photo albums?
Photo printing and albums attract 12% GST (HSN 998912). If bundled with photography as a composite package, the principal supply determines the rate — 18% applies if photography is the main component.
Why Businesses Stop Using Excel for GST Invoices
Manual GST calculation mistakes
One wrong CGST/SGST split or a misapplied rate triggers notices and ITC denial for your buyer.
Slow invoice creation
Copying last month's Excel file, updating dates, recalculating — 20 minutes for what should take 30 seconds.
Formatting breaks on every device
Excel invoices look different on every printer and PDF converter. Clients complain about unreadable layouts.
No easy sharing or payment link
Sending PDFs over WhatsApp with no way for clients to pay directly slows down collections.
Incorrect tax type (IGST vs CGST+SGST)
Excel can't auto-detect intra vs inter-state supply. Wrong tax type = ITC rejected for your buyer.
Disclaimer: The information in this article is for general informational purposes only and does not constitute professional tax, legal, or financial advice. GST rules and rates are subject to change. Consult a qualified CA or tax professional before making compliance decisions.
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