SAC Code 998422: Photographic processing services
SAC code 998422 classifies photographic processing services under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Photographic processing services falls in this bucket. Full ITC available.
Sample Calculation for Photographic processing services
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 998422
Use SAC code 998422 on every tax invoice for photographic processing services. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998422
What is SAC code 998422?
SAC code 998422 classifies photographic processing services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Photographic processing services?
Photographic processing services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Photographic processing services exempt from GST?
No. Photographic processing services attracts 18% GST on every taxable sale.