SAC codes
SAC code for photography: 998381
Group 99838 splits photography by the kind of shoot. Here is the portrait code, its neighbours, the rate and a sample studio line.
In short
Portrait photography is billed under SAC 998381, usually at 18% GST, with event and advertising shoots under nearby codes. In SimpleERP each kind of shoot is a service with its own code, so the invoice prints the right one.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998381 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998381: Portrait photography services |
| 4-digit group | 9983 |
| Chapter 99 heading | Other professional, technical and business services |
| Usual GST rate | 18% under forward charge |
| Reverse charge | Forward charge for most suppliers. |
| Exemption | No common exemption, as notified. |
| Who typically bills it | Photo studios, portrait and event photographers, videographers |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a photography invoice?
The usual SAC code for photography is 998381: portrait photography services. It sits in group 9983, other professional, technical and business services, under chapter 99, the chapter that holds every service code in the GST classification. Studio and portrait work, including staff and ID portraits, takes this code. Weddings and events, product shoots and photo processing each have their own code in group 99838.
What GST rate applies to photography?
Photography services are usually charged at 18% GST under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Event photography and videography, including weddings, go under 998383
- Advertising and product photography sits under 998382
- Prints, albums and frames sold separately are goods with their own HSN codes
A photography invoice line in SimpleERP
Ganesh Studio photographs 40 staff for Lakshmi Steel Furnitures' ID cards and bills ₹12,000. The line carries SAC 998381 at 18%, so the invoice shows CGST ₹1,080 and SGST ₹1,080, a total of ₹14,160.
- SAC 998381 sits on the line from the saved service, so nobody types it per invoice
- Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
- The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
Photography is under forward charge, as notified: the studio charges GST. There is no [reverse charge](/glossary/reverse-charge-mechanism) entry for it, and no general exemption for private clients.
- A studio below the registration threshold need not register, though business clients often ask for a GSTIN
- Shoots for a client outside India can be a zero-rated export when the conditions are met, as notified
- An album bundled into a wedding package may be one composite supply; check the principal supply
FAQ
Questions, answered
Is SAC mandatory on my photography invoice?
Yes, on B2B invoices: four digits (9983) up to ₹5 crore turnover and six digits above it. Most wedding clients are individuals, so B2C invoices under ₹5 crore may skip the code, but printing it costs nothing.
Can I use 9983 instead of 998381?
Up to ₹5 crore turnover, 9983 meets the four-digit rule on B2B invoices. Above it, use 998381 or 998383 to match the shoot. Heading 9983 holds many professional services, so six digits read more clearly.
Does reverse charge apply to photography?
No. Photography and manpower supply are both under forward charge, as notified. Freelance assistants you engage bill you for their own services if they are registered. Reverse charge is limited to notified services, such as legal services by advocates.
What if my client is in another state?
For a registered client, the place of supply is usually the client's location, so an out-of-state company pays IGST. SimpleERP reads the state from the client's GSTIN and picks IGST or CGST and SGST.
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The code that classifies services for GST, as HSN codes do for goods.
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