GST-Rate-for-Photography-Services

GST Rate for Photography Services

GST Rate for Photography Services

GST rates for goods and services are decided by the GST Council in India. SAC code has been used by the GST Council for the levy of GST on service tax, continuing the methodology adopted by the Service Tax Department. GST rates have been fixed in five slabs namely 0%, 5%, 12%, 18% and 28%. In this article, we look at the GST rate for photography services along with SAC codes.

GST Registration for Photographers

Photographers having an annual taxable services billing of more than Rs.20 lakhs in most states would have to obtain GST registration. Photographers in special category states in the north-eastern hilly areas would have to obtain GST registration once an annual turnover of Rs.10 lakhs is exceeded. In addition to the annual revenue criteria, a photographer would also have to obtain GST registration, if the photographer undertakes inter-state supply of services or is a casual taxable person under GST and various other criteria.

SAC Code for Photography & Videography Services

S.No.

SAC Codes

Services

1

SAC Code 998381Portrait photography services

2

SAC Code 998382Advertising and related photography services

3

SAC Code 998383Event photography and event videography services

4

SAC Code 998384Speciality photography services

5

SAC Code 998385Restoration and retouching services of photography

6

SAC Code 998386Photographic and video graphics processing services

7

SAC Code 998387Other Photography & Videography and their processing services n.e.c.

Click here to know about the GST rate for cameras and photography equipment.

GST Rate for Photography & Videography Services

GST rate for some services is either specified explicitly or explicitly exempted by the GST council. In case the rate for a service is not expressly mentioned in the GST Council, then the default rate of 18% of GST shall apply. In the case of photography services, the GST rate is not explicitly mentioned. Hence, the default 18% GST rate would be applicable for photography and videography services.

GST Rate for Digital Cameras and Cameras

The GST Council classified the Cameras under Chapter 90 of the HSN code. Chapter 90 of the HSN code contains goods such as optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus.

As per Chapter 90, cameras classified under HSN Code 9006 attracts 28% of GST. HSN code 9006 pertains to photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps. Further, cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus are also classified under chapter 90 of the HSN code attracting 28% GST rate.

Digital cameras are classified under chapter 85 of the HSN code pertaining to electrical machinery and equipment including sound recorders and reproducers, television, image recorders and reproducers. Under this chapter, HSN code 8525 contains items like television cameras, digital cameras and video cameras recorders. The items under 8525 also attract 28% GST. Hence, digital cameras and analog cameras attract a GST rate of 28% in India.

Click here to find GST rate based on SAC Code.

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