Photo Retouching 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.

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998385 SAC Code GST Rate

Review old and new GST rates for Photo Retouching under 998385 SAC Code.

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.

SAC Code

998385

Description

Restoration and retouching services of photography

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998385 and GST compliance.

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.

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.

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%.

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.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.