Photo Retouching Services Under SAC Code 998385
Photo Retouching Services improve or restore existing images through colour correction, retouching, compositing and repair of old photos. Clients use these services to get professional quality outputs from their raw or damaged pictures.
SAC 998385 is used when the main work relates to professional photo restoration and retouching services for images 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 photo restoration services. Using SAC 998385 for such jobs keeps the service description and GST classification aligned with the nature of the assignment.
Photo Retouching Services GST Rate for SAC Code 998385
From a GST point of view, photo retouching 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 explains the current standard GST rate for SAC code 998385.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998385 | Restoration and retouching services of photography | 18% with ITC | 18% with ITC | Photo-editing, restoration and retouching are allied to photography and share the same 18% rate as per photography-GST overviews and SAC listings. |
In day to day billing, studios and freelancers providing photo retouching services should charge 18% GST on taxable fees, mention SAC 998385 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 998385 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 photo retouching services. Other codes in the heading should be used when the work fits their described activity more closely.
Conclusion
This code is meant for photo retouching 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 998385 in GST for photo retouching services?
SAC 998385 covers restoration, retouching and digital enhancement of photographs. Services include colour correction, damage repair, compositing, background change and beauty retouching of new or old images supplied by clients or shot by other photographers.
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Does SAC 998385 cover image restoration, editing and retouching work?
Yes, specialised editing houses and freelancers who only work on digital files, improving quality or repairing physical damage, use this code. The supply is a technical service on existing images rather than shooting new photographs.
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What GST rate applies to photo editing services under SAC 998385?
Photo editing and retouching services classified under SAC 998385 are normally taxed at 18% GST. When provided to foreign clients meeting export of services conditions, they may qualify as zero rated exports, though the underlying domestic rate remains 18%.
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Should studios use SAC 998385 when billing only for post-processing?
Yes, when studios or editors provide only post processing without photography, they typically classify it under 998385. If editing is bundled with shooting into one package, the main photography SAC like 998381, 998382 or 998383 can cover the entire composite service.
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Can agencies claim ITC on GST paid for SAC 998385 services used in final creatives?
Advertising agencies, publishers and brands can usually claim ITC on GST paid for editing and retouching services that support their taxable marketing or publishing activities, provided normal ITC conditions are met and the expense is booked as a business cost.