Image Licensing Services Under SAC Code 997333
Image Licensing services involve granting limited rights to use or exploit intellectual property instead of transferring full ownership. In day to day business, companies pay licence fees or royalties for these rights so that they can use existing content or knowledge without creating it from scratch.
For SAC 997333, this mainly covers licensing services allowing reproduction and authorized use of art works. and is often linked to related activities such as artwork licensing.
Under GST, these supplies are reported using SAC 997333. Using the right SAC code and rate helps service providers raise clear tax invoices and helps clients understand how GST is being charged on the licence fee.
Image Licensing Services GST Rate for SAC Code 997333
From a GST point of view, image licensing fees are treated as supply of services. The taxable value usually includes upfront licence fees, recurring royalties, minimum guarantee amounts, renewal charges and any related service or support fees that form part of the same agreement.
After the September 2025 GST revision, most licensing and intellectual property related services that do not have any special notification continue to fall under the standard 18% slab. Registered business recipients can generally claim input tax credit when these licensed rights are used for making taxable supplies, subject to normal ITC conditions.
The table below summarises the latest standard GST rate for SAC code 997333.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 997333 | Licensing services for the right to reproduce original art works | 12% with ITC or 18% with ITC | 18% with ITC | Similar pattern as 997332: older schedules showed 12% / 18% and a nil concession for specific certified sports events. Current SAC-wise listings treat these artistic reproduction rights at 18% with ITC; after 22 Sep 2025 the intermediate 12% slab is folded into the 18% standard rate. |
In practice, businesses that provide image licensing should apply 18% GST on the taxable value, mention the correct SAC code on invoices and keep treatment consistent in their GST records so that licence income and related input tax credit remain easy to track.
Explore Other SAC Codes Under 9973
SAC 997333 sits inside the wider heading 9973, which covers leasing, rental and licensing services for different types of intellectual property and similar rights. Each six digit SAC under this heading points to a specific type of licensing or rental arrangement so that GST classification stays clear.
Below is a list of related six-digit SAC codes under 9973.
When choosing a code from the 9973 group, service providers should pick the SAC that best matches the main right being licensed, whether it is image licensing, artwork, publications, technology or trademarks. Using the correct six digit SAC and GST rate in % helps avoid disputes and keeps invoicing and input tax credit planning straightforward for both parties.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What does SAC code 997333 cover in GST?
SAC 997333 covers licensing of photographs, illustrations, artwork and digital images. This includes granting rights to use pictures in ads, websites, packaging, books or other media. Stock photo agencies, photographers and design studios commonly use this code when they sell usage rights, not physical prints.
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Does SAC 997333 include licensing of photographs, artwork and digital images?
Yes. When a client pays for the right to reproduce a photo or artwork in campaigns, websites or packaging, that service usually falls under SAC 997333. The client receives specified usage rights, such as one time, limited period or territory specific rights, while the creator keeps overall copyright.
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What GST rate applies to image licensing fees under SAC 997333?
Image and artwork licensing under SAC 997333 is normally taxed at 18%. GST applies on licence or royalty fees agreed between the creator and client. If physical prints or canvases are also supplied, parties should examine whether the transaction is mainly a goods supply or a composite service.
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Should agencies and photographers bill usage rights using SAC 997333?
Yes. Agencies, photographers and illustrators who charge separately for image usage rights should mention SAC 997333 on those invoices. This makes clear that the client is paying for licence, not only for shooting or design work. It also helps in correct GST reporting and claiming of input tax credits.
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Can clients claim ITC on GST paid for SAC 997333 licences used in marketing?
Businesses can usually claim ITC on GST charged for SAC 997333 licences when images are used in marketing, packaging or other taxable business communication. ITC is not available where images are used for purely personal projects. Proper documentation linking image use with business campaigns supports ITC eligibility.