Portrait Photography Services Under SAC Code 998381
Portrait Photography Services focus on capturing individuals, families or teams in a planned studio or on location setup. Businesses and individuals use these services for corporate profiles, social media, portfolios and family portraits.
SAC 998381 is used when the main work relates to professional portrait photography services for individuals and corporate profiles It is meant for professional assignments where the photographer or studio takes responsibility for planning, execution and delivery as per the client brief.
In practical terms, projects under this SAC often include areas like studio portrait photography, professional portrait photographer. Using SAC 998381 for such jobs keeps the service description and GST classification aligned with the nature of the assignment.
Portrait Photography Services GST Rate for SAC Code 998381
From a GST point of view, portrait photography services are treated as supply of services. The taxable value usually includes fees for shoot planning, on site work, editing, retouching and any bundled deliverables billed under the same assignment.
After the September 2025 GST revision, photography and related creative services that are not specifically exempt continue under the standard 18% slab. Business clients can generally claim input tax credit where these services support their taxable activities and proper documentation is maintained.
The table below shows the latest standard GST rate for SAC code 998381.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998381 | Portrait photography services | 18% with ITC | 18% with ITC | Photography-specific write-ups and SAC-wise tables state that portrait photography attracts 18% GST as a default professional service. No change under GST 2.0. |
In day to day billing, studios and freelancers providing portrait photography services should charge 18% GST on taxable fees, mention SAC 998381 on invoices and keep this code consistent in their GST records so that creative income is easy to track.
Explore Other SAC Codes Under 9983
SAC 998381 falls under heading 9983, which groups specialised technical and creative services such as surveying, exploration, weather services and professional photography or imaging work.
The list below highlights key six-digit SAC codes under 9983.
For the 9983 group, this code will usually apply where the main assignment is clearly portrait photography services. Other codes in the heading should be used when the work fits their described activity more closely.
Conclusion
This code is meant for portrait photography services where clients hire professionals for planned shoots or post production work. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps both service providers and clients keep photography related billing and GST positions clear.
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 is SAC code 998381 in GST for portrait photography services?
SAC 998381 covers professional portrait photography, including individual headshots, family portraits, corporate profile photos and similar studio or location based shoots where the main focus is the person or group being photographed.
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Does SAC 998381 cover professional portrait shoots for individuals and corporate profiles?
Yes, studio portraits, passport photos, portfolio shoots and corporate profile sessions are all covered. The photographer’s service includes planning, shooting, basic editing and delivery of digital or printed images as agreed with the client.
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What GST rate applies to portrait photography under SAC 998381?
Portrait photography services under SAC 998381 are generally taxed at 18% GST. Any separately charged prints, albums or frames may be treated as part of the same composite supply, usually attracting the same rate as the principal photography service.
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Should studios use SAC 998381 when billing for headshots and personal shoots?
Yes, studios and freelance photographers should normally mention SAC 998381 on invoices for portrait, passport or profile shoots. If they also do event or commercial shoots, those may fall under other photography SAC codes like 998382 or 998383.
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Can businesses claim ITC on GST paid for SAC 998381 services used for marketing?
Companies can generally claim ITC on portrait photography used for official profiles, websites or marketing material, as long as the expense is for business. Photography for purely personal use of directors or staff, not linked to business promotion, will not allow ITC.