Advertising Photography Services Under SAC Code 998382
Advertising Photography Services help brands showcase products, services and campaigns through high quality visuals. Companies rely on these shoots for catalogues, online listings, banners and other promotional material.
SAC 998382 is used when the main work relates to advertising and commercial photography services for marketing and branding use 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 product photography services, commercial photography services. Using SAC 998382 for such jobs keeps the service description and GST classification aligned with the nature of the assignment.
Advertising Photography Services GST Rate for SAC Code 998382
From a GST point of view, advertising 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 summarises the latest standard GST rate for SAC code 998382.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998382 | Advertising and related photography services | 18% with ITC | 18% with ITC | Ad-shoots and related photography are part of professional photography services, taxed at 18%. FIFA-event concessional entries remain special-case only. |
In day to day billing, studios and freelancers providing advertising photography services should charge 18% GST on taxable fees, mention SAC 998382 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 998382 falls under heading 9983, which groups specialised technical and creative services such as surveying, exploration, weather services and professional photography or imaging work.
Below is a list of related six-digit SAC codes under 9983.
For the 9983 group, this code will usually apply where the main assignment is clearly advertising 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 advertising 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 does SAC code 998382 cover in GST?
SAC 998382 covers advertising and related photography such as product shoots, catalog photography, food shots and commercial imagery used in marketing campaigns, brochures and e commerce listings. It focuses on images created to promote goods or services.
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Does SAC 998382 include product and commercial photography for ads and branding?
Yes, staged product shoots, fashion lookbooks, flat lays and other images intended for advertisements, websites, packaging or promotional content fall under 998382. Often these assignments involve close coordination with creative agencies and brand teams.
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What GST rate applies to advertising photography under SAC 998382?
Advertising and related photography services under SAC 998382 are generally taxed at 18% GST. If billed together with broader advertising agency services, the whole contract is usually treated as a single taxable service at the standard rate.
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Should agencies bill catalog and campaign shoots using SAC 998382?
Yes, when the main service is commercial photography for campaigns, product catalogues or branding, invoices may mention SAC 998382. If the engagement also covers video, design or media buying, those parts might be classified under separate SAC codes.
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Can clients claim ITC on GST paid for SAC 998382 services used in promotions?
Businesses can generally claim ITC on GST paid for commercial photography services when used to promote taxable products or services. They should keep proper invoices and ensure the cost is booked as a business expense and not for personal or exempt activities.