GST Rate on Photography and Videography Services in India

GST Rate on Photography and Videography Services

An array of services such as laser photography, Jewellery photography, clothes photography,  wedding video recording, pre-wedding video shooting, aerial photography, fluorescent photography. etc come under the category of Videography and Photography service and fall under Goods and Services Tax (GST) purview. This is a complete guide to know about the GST Rate on Photography and Videography Services. Let’s dive right in.

Contents [Hide]

  • GST Rate on Photography & Videography Services
  • Eligibility of Photography & Videography Services for GST Registration
  • SAC Code For Photography & Videography Services
  • GST Return for Photography & Videography Services
  • Time of supply for Videography & Photography Services
  • GST ITC For Photography & Videography Services
    • Related

GST Rate on Photography & Videography Services

GST @ 18% is applicable on the Photography & Videography Services. Services are as follows:

  • Portrait photography services
  • Advertising & related photography services
  • Event photography & event videography services
  • Speciality photography services
  • Restoration & retouching services of photography
  • Photographic & video graphics processing services
  • Other Photography & Videography and their processing services n.e.c.

If the rate for a service is not explicitly specified by the GST Council then the default rate of 18% GST applies to these services.

Recommended Post: GST Impact on Wedding Services in India

Eligibility of Photography & Videography Services for GST Registration

Section 22 to 25 of the GST Act specifies the threshold limit of goods & services to be surpassed and other requirements that make an individual eligible for the registration under GST.

As per these sections, a supplier of Photography & Videography services is eligible to be registered under the GST if he duly meets the following conditions:

  • Turnover > 20 Lakhs

When the aggregate turnover of taxable supply of goods or services in a fiscal year is more than Rs. 20 Lakhs.

  • Turnover > 10 Lakhs

When the aggregate turnover of taxable supply of goods or services in a fiscal year is more than Rs. 10 Lakhs, provided the supplier resides at North Eastern area – Arunachal Pradesh, Assam,  Himachal Pradesh, Manipur, Meghalaya, Nagaland, Sikkim, Jammu & Kashmir, Tripura & Mizoram and Uttarakhand.

Note: Voluntary GST registration can be obtained by a service provider (if needed)

SAC Code For Photography & Videography Services

SAC Code under GST for Photography & Videography and their processing Services is a 6 digital numerical code. First two digits  i.e. 99 of the code are alike for all the Photography & Videography services, whereas the next two and last two digits of the SAC code signify as major service and nature of the service, respectively.

SAC Code For Photography & Videography Services is as follows:

  • SAC Code 998381 – Portrait photography services
  • SAC Code 998382 – Advertising and associated photography services
  • SAC Code 998383 – Event photography and videography services
  • SAC Code 998384 – Specialty photography services
  • SAC Code 998385 – Restoration and retouching photography services
  • SAC Code 998386 – Photographic & video graphics processing services
  • SAC Code 998387 – Other Photography & Videography and their processing services

GST Return for Photography & Videography Services

Following GST Return has to be filed by Photography & Videography Services Providers:

  • Monthly Return GSTR 3 B to be filed by the 20th of the subsequent month.
  • Monthly/ Quarterly (based on turnover)GSTR-1 to be filed all GST registered supplier.
  • Annual GST returnsto be filed by all GST registered supplier on or before the due date of 31st December.

Time of supply for Videography & Photography Services

GST on Photography & Videography Services becomes payable at the time of supply of such services. Time of supply for Videography & Photography Services is:

  • As soon as the invoice is issued

Or 

  • When an invoice is not issued within 30 days from the date of supply of service

Or 

  • Date when the services are received in recipient’s books of account

whichever is earlier.

GST ITC For Photography & Videography Services

An income tax credit of GST on Photography & Videography Services can be claimed by a registered taxpayer on inward supplies if he holds valid invoice and the supplier has duly deposited the taxes to the government.

Also Read: GST Rate on Event Management Services

Eligibility to claim ITC 

A recipient of goods and services become eligible to claim ITC only if he duly meets all the following conditions:

  • He has valid tax invoice or Debit Note or Bill of Entry.
  • He has received Goods or Services.
  • His supplier has paid the taxes to the government.
  • GSTR is filed.

Note: ITC claimed by a recipient gets reversed if he fails to pay the amount for the goods or services supplied to him along with tax payable on that amount within a time-frame of 180 days.

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