Freelance Services SAC Codes & GST Rate
Independent professional services provided by freelancers including content writing, graphic design, web development, video editing, digital marketing, and other knowledge-based work.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Freelance Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 998311 | IT consulting, software development & custom programming | 18% |
| 998392 | Content writing, copywriting & editorial services | 18% |
| 998431 | Graphic design, logo design & visual communication | 18% |
| 998361 | Digital marketing, social media & SEO services | 18% |
| 999293 | Coaching, tutoring & training services | 18% |
| 998721 | Photography & videography services | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Freelance Services
A freelance content writer in Pune invoices a Bengaluru startup ₹50,000 for 20 blog posts (SAC 998392). This is inter-state supply — IGST at 18% = ₹9,000. Total invoice: ₹59,000. If annual turnover is under ₹20 lakh, the freelancer may be exempt from GST registration.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 998311
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Freelance Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Do freelancers need to register for GST?
Freelancers must register for GST if their annual turnover exceeds ₹20 lakh (₹10 lakh for special category states). For interstate services — even one invoice to a client in another state — registration is mandatory regardless of turnover amount.
What SAC code should a freelance designer use?
Freelance graphic designers use SAC 998431 for logo and visual design. Web designers use SAC 998311 if coding is involved or SAC 998431 for pure design work. All attract 18% GST. Use the SAC that best describes the actual service delivered.
Is GST applicable on freelance work done for foreign clients?
Services exported to foreign clients qualify as zero-rated exports under GST — meaning 0% GST applies. The freelancer must receive payment in foreign currency and file a Letter of Undertaking (LUT) to export without paying GST. This is one of the biggest tax advantages for freelancers.
Can a freelancer claim ITC on business expenses?
Yes. A GST-registered freelancer can claim Input Tax Credit on business expenses like laptop purchases, software subscriptions, internet bills, and co-working space fees. ITC can only be claimed on items used exclusively for taxable (18% GST) services, not for exempt or personal use.
GST Invoice Guide for Freelancers
See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for Freelancers.
View Freelancers Invoice GuideOther Service Categories
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