Independent Journalist Services Under SAC Code 998442
Independent journalist services under SAC 998442 cover freelance reporting, writing and press photography supplied by individuals who are not full time employees of a single media house. These professionals gather news, conduct interviews, capture images and create stories for newspapers, digital portals, television channels and brands on an assignment or retainer basis. Their invoices usually mention charges for freelance journalism, article writing or press photography, and GST liability on such work is decided using this SAC code and the applicable GST rate.
Independent Journalist Services GST Rate for SAC Code 998442
Under GST, services by independent journalists and press photographers are treated as professional media and information services. The taxable value generally includes assignment fees, per story charges, image usage fees and retainers received for creating editorial or commercial content.
After the September 2025 revision, most journalist and media content services that are not specifically exempt fall under the standard 18% slab. Freelance journalists registered under GST should apply this rate on taxable supplies when they cross the threshold, and their business clients can usually claim input tax credit when the content is used for taxable activities.
The table below shows the latest standard GST rate for SAC code 998442.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998442 | Services of independent journalists and press photographers | 0% without ITC | 0% without ITC | Classification tables indicate this SAC as exempt, with a 0% GST rate, reflecting the exemption for services by way of collection or supply of news by independent journalists or similar suppliers. Inputs used exclusively for these exempt supplies do not allow ITC. |
While billing, freelancers should clearly describe the assignment, mention SAC 998442 and apply the correct GST rate so that both parties have a clean trail for returns and any future enquiry.
Explore Other SAC Codes Under 9984
SAC 998442 falls under heading 9984, which covers telecommunication, broadcasting and information supply services used by news media, digital platforms and communication businesses.
The list below highlights key six-digit SAC codes under 9984.
Independent journalists should normally use this code when they supply news reports, features or press photos. Other SAC codes in the same heading may apply when the main service is a news agency feed, online information portal, digital content platform or broadcasting activity rather than individual freelance work.
Conclusion
This code is meant for independent journalist services such as freelance reporting, writing and press photography supplied to media and corporate clients. The service is generally taxed at 18% under GST when thresholds are crossed, so using the right code and rate in % keeps invoicing, input tax credit and return filing straightforward. Freelancers should watch for any fresh GST notifications and take advice in complex situations like cross border assignments or mixed editorial and advertising work.
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.