Specialty Photography Services Under SAC Code 998384
Specialty Photography deal with niche and technical shoots such as industrial sites, architecture, interiors or specialised subjects. These assignments often need careful planning, safety measures and specific equipment.
SAC 998384 is used when the main work relates to specialized photography services for industrial, architectural, and niche needs 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 industrial photography services , architectural photography services. Using SAC 998384 for such jobs keeps the service description and GST classification aligned with the nature of the assignment.
Specialty Photography Services GST Rate for SAC Code 998384
From a GST point of view, specialty 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 gives the prevailing standard GST rate for SAC code 998384.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998384 | Specialty photography services | 18% with ITC | 18% with ITC | Includes niche photography (aerial, industrial etc.), all treated as standard 18% professional services for typical supplies. |
In day to day billing, studios and freelancers providing specialty photography services should charge 18% GST on taxable fees, mention SAC 998384 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 998384 falls under heading 9983, which groups specialised technical and creative services such as surveying, exploration, weather services and professional photography or imaging work.
Below are the major related six-digit SAC codes under parent 9983.
For the 9983 group, this code will usually apply where the main assignment is clearly specialty 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 specialty 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 998384 cover in GST?
SAC 998384 covers specialised photography such as industrial, architectural, aerial, underwater or scientific photography that requires special skills or equipment. These assignments are often technical, with images used for documentation, inspection, design or promotional purposes.
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Does SAC 998384 include industrial, architectural and other niche photography services?
Yes, plant documentation, construction progress shoots, real estate walkthrough images and technical imaging for manuals or reports can fall under 998384. The focus is often on capturing details of buildings, machinery or infrastructure accurately for professional use.
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What GST rate applies to specialty photography under SAC 998384?
Specialty photography services under SAC 998384 are generally taxed at 18% GST. If the assignment is linked to exempt activities or exports of services, the overall tax treatment may differ, but the base rate for domestic taxable supplies remains 18%.
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Should construction and industrial shoots be billed using SAC 998384?
Yes, where the photography is technical or documentation oriented for industrial or construction projects, SAC 998384 is suitable. Clear descriptions on invoices, such as progress photography or architectural documentation, help match the classification with the actual work done.
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Can companies claim ITC on GST paid for SAC 998384 services?
Businesses can usually claim ITC on GST paid for specialty photography when images support taxable operations, such as tenders, compliance documentation, marketing or reporting. ITC is not allowed when services are used for personal purposes or exclusively linked to exempt outputs.