SAC Code for Photography Services in India: 998383 and the Full List
The SAC code for wedding and event photography is 998383, at 18% GST. Here is every photography SAC code in group 99838, which one to use for each kind of shoot, and why 998361 is the wrong one.
The short answer
The SAC code for wedding and event photography and videography in India is 998383. GST on it is 18%: 9% CGST + 9% SGST when the supply is within your state, or 18% IGST when it is not. Portrait work uses 998381, and advertising, product and fashion work uses 998382. Every code in the photography group carries the same 18% rate.
998361 is not a photography code. It is *advertising services*, and it is the most common wrong code on photographers' invoices.
Every photography SAC code (group 99838)
| SAC code | Description | GST |
|---|---|---|
| 998381 | Portrait photography services | 18% |
| 998382 | Advertising and related photography services | 18% |
| 998383 | Event photography and event videography services | 18% |
| 998384 | Specialty photography services (for example aerial or underwater) | 18% |
| 998385 | Restoration and retouching services of photography | 18% |
| 998386 | Photographic and videographic processing services | 18% |
| 998387 | Other photography and videography services n.e.c. | 18% |
All seven sit under heading 9983 (other professional, technical and business services).
Which code fits which shoot
| Job | SAC code |
|---|---|
| Wedding photography and videography, any number of functions | 998383 |
| Engagement, sangeet, reception or corporate event coverage | 998383 |
| Pre-wedding shoot sold inside a wedding package | 998383 |
| Standalone couple, family, maternity or newborn portraits | 998381 |
| Product, e-commerce, fashion, food or real-estate marketing shoots | 998382 |
| Drone or aerial work booked on its own | 998384 |
| Retouching or restoring old photographs as a separate job | 998385 |
A wedding package that bundles photos, video and an album is one supply of event photography, so the whole package goes under 998383. A pre-wedding shoot booked on its own is arguably portrait work (998381); since the rate is 18% either way, agree one treatment with your CA and use it consistently.
Why 998361 keeps appearing
998361 belongs to group 99836, *advertising services and provision of advertising space or time*. It turns up on photography invoices because older code lists and invoice templates copied it across. Using it describes your service as advertising, which is wrong even when the shoot was for an advertisement. The photography for an ad campaign is 998382.
Four or six digits on the invoice?
If your aggregate turnover is up to ₹5 crore, GST rules require at least the four-digit code (9983) on B2B invoices; above ₹5 crore, six digits are mandatory. Use the six-digit code anyway. It tells your client and your CA exactly what you supplied, and it is what a scrutiny notice will compare against.
FAQ
Q: What is the SAC code for wedding photography?
A: 998383, event photography and event videography services, at 18% GST.
Q: What is the SAC code for photo editing?
A: Editing that is part of a wedding or event package is billed with the package under 998383. Retouching or restoration sold as a separate job is 998385.
Q: Is there a different GST rate for any photography SAC code?
A: No. Every code in group 99838 is taxed at 18%.
Q: Do I need a SAC code if I am not registered for GST?
A: No. An unregistered photographer cannot charge GST or issue a tax invoice. Registration becomes mandatory above ₹20 lakh turnover (₹10 lakh in special category states). See the GST guide for photographers for registration and filing.
*Studio Mithra puts SAC 998383 and your GSTIN on every invoice. Start free → · GST rate on photography → · GST calculator for photographers →*
Sudheer
Founder, Studio Mithra
Built Studio Mithra after seeing first-hand how Indian photography studios struggled with tools designed for Western markets — missing GST support, INR billing, multi-event wedding packages, and UPI-friendly payment tracking. Focused on making professional studio management accessible to every photographer in India.
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