If you are in the business of capturing moments, be it weddings, corporate events, or ad shoots. GST on photography services is something you can not overlook. It impacts when you register, how much tax you collect, and whether you can get tax credits on your cameras and gear. Let’s demystify the essentials, and by the end of this article, you will know how GST affects photography services within India.
Good news for those who like simplicity. Generally, photography, videography, and other allied services attract an 18% GST rate. Whether you’re snapping portraits, covering events, or shooting ads, you need to include 18% GST when billing.
Now, if you print photos as part of your service, say wedding albums or client prints, the tax treatment is straightforward. Since photo printing is typically bundled with the photography service, your entire package continues to attract 18% GST. This happens because the service (photography) is the main component of the deal.
You might be thinking, “Why bother?” Here’s why:
Required by law: Registration becomes mandatory if annual turnover exceeds ₹20 lakhs (₹10 lakhs for some states).
Input Tax Credit (ITC): As a registered photographer, you can reduce your tax by claiming back the GST paid on equipment like cameras, lighting, and editing tools.
Helps build trust: Having a GST registration gives your business a more professional image that clients appreciate.
Expansion becomes easier: You get a single GST number recognized across all states. This means you don’t have to register separately in each state you work in, making compliance easier and faster.
Here’s a simple rule of thumb to follow:
If your total revenue from photography and related activities crosses ₹20 lakhs annually (₹10 lakhs for some states), registration becomes mandatory.
Even if your income is under these limits, you can register voluntarily. It might save you money by allowing ITC claims.
For smaller-scale photographers, there’s the composition scheme. If eligible, you pay a lower flat tax rate of 6%, simplifying compliance, but there are conditions to qualify.
Every service you provide fits into a particular SAC (Services Accounting Code). For photography and videography, these are the important ones:
SAC Code | Description |
998381 | Portrait photography |
998382 | Advertising photos |
998383 | Event photography and videography |
998384 | Specialty photography (for eg, wildlife) |
998385 | Photo restoration and retouching |
998386 | Processing of photographic/videographic works |
998387 | Other photography/videography services |
When filing GST returns, picking the correct code keeps your records clean and accurate.
If you’re investing in cameras, lenses, lights, or other equipment, all these come with an 18% GST. But here’s the catch: if your business is registered, you can claim this GST back through Input Tax Credit. So you’re effectively able to lower your tax burden by reclaiming GST on essential gear.
Photography and videography services in India attract an 18% GST. If you earn more than the threshold, registering is not only mandatory but also beneficial. Registration ensures you can claim back GST paid on your photography equipment – over time this saves money. Plus, it gives your business a professional touch.
Learning how GST works in your photography business isn’t only about following rules. It’s an efficient device that saves you time. With the proper education, you’ll not only stay compliant but also position your company for smooth growth and long-term success.