GST Rate on Photography
The GST rate on photography is 18%, under SAC code 998422 (photographic processing services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for photography
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998422
- Also covers: photo studio, photographer
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on photography
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on photography
What is the GST rate on photography?
The GST rate on photography is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Photography falls under SAC code 998422.
What is the HSN code for photography?
Photography falls under SAC code 998422, which covers photographic processing services. Show this code on every GST tax invoice line for photography.