GST and SAC codes for photography, videography and recording studios in India
A working reference for the SAC codes, HSN codes, and GST rates Indian studios should use on their invoices in 2026.
If you run a studio in India, the GST your invoice charges depends on what exactly you are selling — a photography service, a printed photograph, a USB drive, or post-production work. Each carries its own SAC or HSN code and its own rate.
Here is a working reference, organised by what studios actually bill.
Services — SAC codes
Services use SAC (Service Accounting Code), and most studio services attract 18 per cent GST.
| Service | SAC | GST rate |
|---|---|---|
| Photography services (general) | 998387 | 18% |
| Specialty photography (event, fashion) | 998386 | 18% |
| Videography and video production | 998386 | 18% |
| Sound recording services | 998552 | 18% |
| Audio post-production | 998553 | 18% |
| Photo and video editing services | 998389 | 18% |
| Voice-over recording | 998552 | 18% |
For a B2B client in the same state, the 18 per cent splits into 9 per cent CGST and 9 per cent SGST. For a client in a different state (or outside India under specified conditions), it becomes 18 per cent IGST.
Goods you sell or include — HSN codes
Goods use HSN, and the rate varies sharply.
| Item | HSN | GST rate |
|---|---|---|
| Printed photographs | 4911 | 12% |
| Photo books and albums (printed) | 4901/4820 | 12% |
| Leather-bound photo albums | 4205 | 18% |
| USB flash drives, memory cards | 8523 | 18% |
| External hard drives | 8471 | 18% |
| Frames (wood / metal) | 4414 / 8306 | 12% / 18% |
| Photographic plates and film, exposed | 3705 | 12% |
The practical implication is this — a wedding album billed alongside a photography service is taxed at a different rate from the service itself. A flat 18 per cent on the whole invoice is wrong in both directions.
Composite vs mixed supply
If a deliverable is genuinely included in a service package and is incidental to it (a USB drive included with a photo shoot), it can often be treated as part of a composite supply at the principal service rate. If you are billing it as a separate line item, treat it as a separate good with its own HSN and rate.
When in doubt, take the safer position — bill each line at its own rate. Your client can still claim input credit, and you stay on the right side of any audit.
Place of supply
For services, the place of supply is generally the location of the recipient if the recipient is a registered person (B2B), or the location where the service is performed for unregistered persons (B2C). For physical goods, it is the location where the goods are delivered.
A wedding shoot performed in Mumbai for a client whose business is registered in Delhi is an inter-state supply — IGST applies. The same shoot for a private (unregistered) client at the venue in Mumbai is intra-state — CGST + SGST.
E-invoicing thresholds
In 2026, e-invoicing in India is mandatory for businesses with aggregate turnover above ₹5 crore in any preceding financial year from 2017-18 onwards. Most independent studios are below this threshold today, but the threshold has been falling. Pick a billing system that already supports e-invoicing JSON output, so you do not migrate again later.
What this looks like in SchedulRx
SchedulRx ships with a maintained SAC/HSN catalogue tuned for studios. When you build a package, you assign the SAC for services and the HSN for any included goods, with the GST rate applied automatically. The invoice splits CGST/SGST/IGST based on your studio state and the client's state. The monthly GST summary is GSTR-ready.
Stop guessing on tax codes. Book a walkthrough.
This article is a working reference, not legal or tax advice. Confirm specific codes for your business with your CA before filing.