Independent Journalist Under 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.

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.

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.