Video Editing Services Under SAC Code 998386
Video Editing Services focus on improving raw photo and video material through editing, colour correction, trimming and effects. Businesses, creators and individuals use these services to turn basic footage into polished content for campaigns and personal use.
SAC 998386 is used when the main work relates to photographic and videographic processing and editing services It is meant for professional assignments where the provider takes responsibility for planning, execution and delivery as per the agreed brief.
In practical terms, projects under this SAC often include areas like photo editing services, image processing services. Using SAC 998386 for such work keeps the service description and GST classification aligned with what is actually delivered.
Video Editing Services GST Rate for SAC Code 998386
Under GST, video editing services are classified as supply of services. The taxable value usually includes planning, design or editing time, studio or software charges and any bundled outputs delivered under the same assignment.
After the September 2025 GST revision, most creative, design and post production services that do not enjoy a specific exemption remain under the standard 18% slab. Business clients can usually claim input tax credit where these services support their taxable activities and proper records are maintained.
The table below shows the latest standard GST rate for SAC code 998386.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998386 | Photographic & videographic processing services | 18% with ITC | 18% with ITC | Processing (printing, lab work, digital processing) is also covered under the 18% slab. Older schedules only reduced rates for specific certified sports-event work. |
In day to day billing, service providers offering video editing services should charge 18% GST on taxable fees, mention SAC 998386 on their invoices and keep this code consistent in GST records so that income from these assignments is easy to track.
Explore Other SAC Codes Under 9983
SAC 998386 comes under heading 9983, which groups specialised technical, creative and consulting services used by businesses, institutions and individuals.
The list below highlights key six-digit SAC codes under 9983.
For the 9983 group, this code will generally apply where the main engagement is clearly video editing services. Other codes in the same heading should be used when the work fits their described activity more closely.
Conclusion
This code is meant for video editing services where clients hire specialised professionals for focused projects and ongoing support. 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 billing, input tax credit and compliance organised.
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 998386 cover in GST?
SAC 998386 covers photographic and videographic processing services, including video editing, colour grading, conversion, format changes and certain lab processing of still images and films. It relates to transforming or finishing visual content for final use.
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Does SAC 998386 include video editing, colour grading and post-production services?
Yes, editing raw footage, adding transitions, effects, titles, sound synchronisation and colour grading for films, ads or online videos all come under 998386 when billed as standalone post production.
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What GST rate applies to video editing services under SAC 998386?
Video and image processing services under SAC 998386 are generally taxed at 18% GST. If supplied to overseas clients under export conditions, the services may be zero rated, but otherwise the domestic taxable rate remains 18%.
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Should production houses bill standalone editing work using SAC 998386?
Yes, when production houses or freelancers are engaged only for post production and not for shooting, SAC 998386 is usually the correct classification. Full production packages including filming may fall under broader media or production related SAC codes.
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Can clients claim ITC on GST paid for SAC 998386 services for marketing videos?
Businesses that use edited videos for marketing, training or other taxable business purposes can generally claim ITC on GST paid, subject to normal conditions. If the video is for personal use or non business purposes, ITC will not be available.