Professional services
A photographer's invoice should say what kind of shoot was done, because the SAC list separates portrait (998381), advertising (998382), event and wedding (998383) and specialty photography (998384), all at 18%. Show the shoot date and venue, hours or days of coverage, number of edited images or video minutes delivered, and printed albums or frames as separate goods lines with their own HSN. Wedding bookings are usually paid in advance, so the invoice should adjust the booking amount already taxed on a receipt voucher.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Wedding photography and videography, two days, candid and traditional crew | 998383 | 2 OTH | 60,000.00 | 1,20,000.00 | 18% |
| Drone coverage of baraat and reception | 998383 | 1 OTH | 15,000.00 | 15,000.00 | 18% |
| Pre-wedding shoot, one location, 40 edited images | 998381 | 1 OTH | 25,000.00 | 25,000.00 | 18% |
| E-commerce product photography, white background, edited | 998382 | 120 NOS | 250.00 | 30,000.00 | 18% |
| Photo editing and colour correction of event images | 998385 | 300 NOS | 40.00 | 12,000.00 | 18% |
| Taxable value | ₹2,02,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹36,360.00 | ||||
| Invoice total | ₹2,38,360.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: Billing for Service Businesses: Models, GST and Best Practice · Advance Payment Under GST: Receipt Vouchers, Tax and Adjustment · Composition Scheme Under GST: Is It Right for Your Business?
Under the official SAC list, portrait photography is 998381, advertising and related photography 998382, event photography and videography 998383, specialty photography such as aerial or underwater work 998384, and restoration and retouching 998385. All are taxed at 18%. A studio that shoots weddings on weekends and catalogues for online sellers on weekdays should keep both codes in its billing software, since the HSN summary in its return is split by code.
Printed photo albums and photographs are goods under chapter 49, with the rate depending on the item, while the shoot is a service at 18%. If you sell a package where the album is just part of a single price, it is a composite supply and the principal supply, the photography service, decides the rate for the whole. If you price the album separately on the invoice, it takes its own HSN and goods rate. Decide your package structure deliberately; it changes the invoice.
Couples pay a booking amount to hold the date. An advance for services attracts GST when received, so issue a receipt voucher with tax on the advance, then show it as adjusted on the final invoice. If the wedding is cancelled and the advance refunded, issue a refund voucher. Studios that keep advances out of the books until the event face tax shortfalls and mismatches in their returns.
A small studio below ₹20 lakh turnover need not register. Above it, a studio serving mainly families can consider the 6% services composition scheme up to ₹50 lakh, since its clients cannot use input credit anyway. The catch is that composition taxpayers cannot supply services across state lines, which rules out destination weddings in another state.
Many studios hire extra photographers and lenses for big weddings. A registered second shooter will charge you 18%, which you can claim as credit. Bill the client for the full crew as your own service, not as a pass-through.
Product, catalogue and fashion shoots for businesses are advertising and related photography under 998382. These clients are almost always registered and want the GST back as input credit, so a studio doing a lot of commercial work gains little from the composition scheme and should stay in the regular scheme. Commercial invoices should list the number of final images or SKUs, the usage rights granted and any model, stylist or location costs the studio has paid and is recharging. Those recharged costs are part of the taxable value at 18% because the studio contracted them, unlike a location fee paid directly by the brand.
Photography and videography services under SAC group 99838, including weddings and events, are taxed at 18%.
Use 998383, event photography and event videography services.
Yes. If the album is priced separately it is a supply of goods with its own HSN and rate. If it is included in a single package price, the package takes the rate of the photography service.
Only once your aggregate turnover crosses ₹20 lakh in a year in most states, or earlier if you choose to register voluntarily.
Sources: PIB — Recommendations of the 56th GST Council (Annexure III, services rate changes) · GSTN — Official HSN/SAC master list (SAC_MSTR sheet) · GST Council — Notification 11/2017-CT(Rate), services rates (consolidated)
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