---
title: "Graphic Design Services | Professional Graphic Design Solutions"
description: "Expert graphic design services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998392."
canonical: "https://busy.in/sac-code-998392/"
---

# Graphic Design under SAC Code 998392

Part of [SAC 9983: Professional, technical & business services](https://busy.in/sac-code-9983/).

Graphic Design Services create visual identities, logos, layouts and creative artwork for brands and campaigns. MSMEs rely on these services to build a professional image across print, packaging and digital platforms.

SAC 998392 is used when the main work relates to creation and supply of original design works for commercial use 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 logo design services, creative design services. Using SAC 998392 for such work keeps the service description and GST classification aligned with what is actually delivered.

## 998392 SAC Code GST rate

Under GST, graphic design 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 rate**](https://busy.in/gst-rates/) 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 gives the prevailing standard GST rate for SAC code 998392.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 998392 | Design originals | 18% with ITC | 18% with ITC | Creation of design originals (artwork, IP-type design) also falls under 99839 and is taxed at 18% in normal commercial practice. FIFA-specific concessional entries do not affect usual supplies. |

In day to day billing, service providers offering graphic design services should charge 18% GST on taxable fees, mention SAC 998392 on their invoices and keep this [**SAC code**](https://busy.in/sac-codes/) consistent in GST records so that income from these assignments is easy to track.

## Practical classification guidance

For the 9983 group, this code will generally apply where the main engagement is clearly graphic design 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 graphic design 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**](https://busy.in/gst/input-tax-credit/) and compliance organised.

## Frequently asked questions

### What is SAC code 998392 in GST for graphic design services?

SAC 998392 covers graphic design, including logo creation, brand identity, packaging design, illustration and other original visual artwork created for commercial use. It also covers design originals that clients license or purchase for further reproduction.

### Does SAC 998392 cover logo design, branding and creation of original artwork for commercial use?

Yes, agencies and freelancers who design logos, brand guidelines, brochures, posters, social media creatives or packaging typically classify their services under 998392. The focus is on creative design work, not printing or media buying.

### What GST rate applies to graphic design under SAC 998392?

Graphic design and design originals classified under SAC 998392 are generally taxed at 18% GST. When design rights are licensed as intellectual property, the same standard rate usually applies unless a specific concession or exemption is notified.

### Should agencies bill packaging and brand identity work using SAC 998392?

Yes, when the core deliverable is design concepts, artworks and editable files for packaging or brand identity, 998392 is the suitable SAC. Printing of finished materials is a separate supply that normally falls under relevant printing or goods HSN codes.

### Can businesses claim ITC on GST paid for SAC 998392 design services?

Businesses can usually claim ITC on GST paid for graphic design when used to promote taxable products or services. They need proper tax invoices and must ensure that the cost is not linked solely to exempt activities or treated as personal, non business expenditure.

## Explore more

### Other SAC services under 9983

- [998311: Management Consulting](https://busy.in/sac-code-998311/)
- [998312: Business Consulting](https://busy.in/sac-code-998312/)
- [998313: IT Consulting](https://busy.in/sac-code-998313/)
- [998314: Software Development](https://busy.in/sac-code-998314/)
- [998315: Web Hosting](https://busy.in/sac-code-998315/)
- [998316: It Infrastructure Management](https://busy.in/sac-code-998316/)
- [998319: IT](https://busy.in/sac-code-998319/)
- [998321: Architecture Consulting](https://busy.in/sac-code-998321/)
- [998322: Architectural](https://busy.in/sac-code-998322/)
- [998323: Commercial Architecture](https://busy.in/sac-code-998323/)
- [998324: Heritage Restoration](https://busy.in/sac-code-998324/)
- [998325: Urban Planning](https://busy.in/sac-code-998325/)
- [998326: Rural Land Planning](https://busy.in/sac-code-998326/)
- [998327: Master Planning](https://busy.in/sac-code-998327/)
- [998328: Landscape Architecture](https://busy.in/sac-code-998328/)
- [998331: Engineering Consultancy](https://busy.in/sac-code-998331/)
- [998332: Building Engineering](https://busy.in/sac-code-998332/)
- [998333: Industrial Engineering Service](https://busy.in/sac-code-998333/)
- [998334: Transport Engineering](https://busy.in/sac-code-998334/)
- [998335: Energy Infrastructure Engineering](https://busy.in/sac-code-998335/)
- [998336: Telecom Engineering](https://busy.in/sac-code-998336/)
- [998337: Waste Management Engineering](https://busy.in/sac-code-998337/)
- [998338: Specialized Engineering](https://busy.in/sac-code-998338/)
- [998339: Project Management Consultancy Construction](https://busy.in/sac-code-998339/)
- [998341: Geological Consulting](https://busy.in/sac-code-998341/)
- [998342: Subsurface Surveying](https://busy.in/sac-code-998342/)
- [998343: Mineral Exploration](https://busy.in/sac-code-998343/)
- [998344: Surface Survey](https://busy.in/sac-code-998344/)
- [998345: Weather Forecasting](https://busy.in/sac-code-998345/)
- [998346: Technical Testing](https://busy.in/sac-code-998346/)
- [998347: Safety Certification](https://busy.in/sac-code-998347/)
- [998348: Art Authentication](https://busy.in/sac-code-998348/)
- [998349: Technical Consultancy](https://busy.in/sac-code-998349/)
- [998351: Pet Veterinary](https://busy.in/sac-code-998351/)
- [998352: Livestock Veterinary](https://busy.in/sac-code-998352/)
- [998359: Veterinary Consultancy](https://busy.in/sac-code-998359/)
- [998361: Digital Advertising](https://busy.in/sac-code-998361/)
- [998362: Advertising Space](https://busy.in/sac-code-998362/)
- [998363: Print Media Advertising](https://busy.in/sac-code-998363/)
- [998364: TV Advertising](https://busy.in/sac-code-998364/)
- [998365: Internet Advertising](https://busy.in/sac-code-998365/)
- [998366: Outdoor Advertising](https://busy.in/sac-code-998366/)
- [998371: Market Research](https://busy.in/sac-code-998371/)
- [998372: Public Opinion](https://busy.in/sac-code-998372/)
- [998381: Portrait Photography](https://busy.in/sac-code-998381/)
- [998382: Advertising Photography](https://busy.in/sac-code-998382/)
- [998383: Event Photography](https://busy.in/sac-code-998383/)
- [998384: Specialty Photography](https://busy.in/sac-code-998384/)
- [998385: Photo Retouching](https://busy.in/sac-code-998385/)
- [998386: Video Editing](https://busy.in/sac-code-998386/)
- [998387: Photography](https://busy.in/sac-code-998387/)
- [998391: Interior Design](https://busy.in/sac-code-998391/)
- [998393: Technical Consulting](https://busy.in/sac-code-998393/)
- [998394: Data Compilation](https://busy.in/sac-code-998394/)
- [998395: Translation](https://busy.in/sac-code-998395/)
- [998396: Trademark Registration](https://busy.in/sac-code-998396/)
- [998397: Brand Promotion](https://busy.in/sac-code-998397/)
- [998399: Professional](https://busy.in/sac-code-998399/)

### All SAC headings

- [99: All Services Accounting](https://busy.in/sac-code-99/)
- [9954: Services in building & construction](https://busy.in/sac-code-9954/)
- [9961: Services in wholesale trade](https://busy.in/sac-code-9961/)
- [9962: Services in retail trade](https://busy.in/sac-code-9962/)
- [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/)
- [9964: Passenger transport services](https://busy.in/sac-code-9964/)
- [9965: Goods transport services](https://busy.in/sac-code-9965/)
- [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/)
- [9967: Supporting services in transport](https://busy.in/sac-code-9967/)
- [9968: Postal & courier services](https://busy.in/sac-code-9968/)
- [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/)
- [9971: Financial & related services](https://busy.in/sac-code-9971/)
- [9972: Real estate services](https://busy.in/sac-code-9972/)
- [9973: Leasing or rental services](https://busy.in/sac-code-9973/)
- [9981: Research & development services](https://busy.in/sac-code-9981/)
- [9982: Legal & accounting services](https://busy.in/sac-code-9982/)
- [9983: Professional, technical & business services](https://busy.in/sac-code-9983/)
- [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/)
- [9985: Support services to business](https://busy.in/sac-code-9985/)
- [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/)
- [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/)
- [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/)
- [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/)
- [9991: Public administration & other services](https://busy.in/sac-code-9991/)
- [9992: Education services](https://busy.in/sac-code-9992/)
- [9993: Human health & social care services](https://busy.in/sac-code-9993/)
- [9994: Sewage & waste collection](https://busy.in/sac-code-9994/)
- [9995: Services of membership organizations](https://busy.in/sac-code-9995/)
- [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/)
- [9997: Other Services](https://busy.in/sac-code-9997/)