Photography Under SAC Code 998387

Photography Services cover a broad mix of photography, videography and basic processing work. Clients often look for a single provider who can handle shoots as well as simple edits or conversions as part of one package.

SAC 998387 is used when the main work relates to other photography, videography, and processing services not classified elsewhere 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 videography services, professional photography studio. Using SAC 998387 for such work keeps the service description and GST classification aligned with what is actually delivered.

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998387 SAC Code GST Rate

Review old and new GST rates for Photography under 998387 SAC Code.

Under GST, photography 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 summarises the latest standard GST rate for SAC code 998387.

SAC Code

998387

Description

Other Photography & Videography and their processing services n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

Residual photography / videography services default to 18% GST, with ITC available to registered recipients using services for business.

In day to day billing, service providers offering photography services should charge 18% GST on taxable fees, mention SAC 998387 on their invoices and keep this code consistent in GST records so that income from these assignments is easy to track.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

For the 9983 group, this code will generally apply where the main engagement is clearly photography 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 photography 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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998387 and GST compliance.

What is SAC code 998387 in GST for other photography services?

SAC 998387 is a residual code for photography, videography and related processing services not classified under 998381 to 998386. It covers niche or mixed assignments that do not fit neatly into portrait, event, commercial or specialty photography categories.

Does SAC 998387 cover photography, videography and related services not classified elsewhere?

Yes, if a service provider offers varied or customised visual content services that are hard to slot into specific photography SACs, those services can be grouped under 998387 with a clear description on the invoice explaining the nature of work.

What GST rate applies to services under SAC 998387?

Other photography and videography services under SAC 998387 are generally taxed at 18% GST, similar to other professional visual content services. Any special treatment will depend on whether the supply qualifies as export of services or is linked to exempt activities.

When should a studio choose SAC 998387 instead of more specific photography SAC codes?

Use 998387 only when the assignment clearly does not fit into portrait, product, event, specialty or post production categories. As a best practice, studios should first check if any specific SAC matches, and resort to 998387 as a last option.

Can businesses claim ITC on GST paid for SAC 998387 services?

Yes, ITC is normally available when businesses use such photography or videography services for their taxable operations, like branding, reporting or documentation. They should maintain proper invoices and ensure that the expense is not exclusively for exempt outputs or personal, non business purposes.

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.