GST on Photography Services: Rates, SAC Codes & ITC (2025)

Updated: 3 June 2026 — Income-tax Act 2025 & GST Council rates

Photography services attract 18% GST under SAC 998392. This covers wedding photography, drone shoots, video editing, and studio sessions. Camera equipment (HSN 9006) attracts 12% GST. Photographers with annual turnover below ₹20 lakh are exempt from GST registration.

18%

GST on all photography services
SAC 998392 — applies to wedding, event, drone & studio photography. Exempt if turnover < ₹20L.

GST Rates on Photography — Service & Equipment Breakdown

The GST Council classifies photography into services (18% GST) and goods (12% GST for equipment). Here is the complete rate card for photographers, studios, and videographers.

Service / Item	GST Rate	SAC / HSN Code	Notes
Wedding & event photography	18%	SAC 998392	Contract photography services
Commercial / product photography	18%	SAC 998392	Advertising & catalogue shoots
Drone photography & aerial video	18%	SAC 998392	Operator GST; drone rental also 18%
Photo studio sessions / portrait	18%	SAC 9986	If turnover > ₹20L
Video editing & post-production	18%	SAC 998392	Treated as IT-enabled service
Printing of photographs	12%	HSN 4911	Photo prints, albums
Cameras & optical lenses (new)	12%	HSN 9006	ITC claimable by registered dealers
Memory cards, SD cards	18%	HSN 8523	Electronic storage media
Camera bags & accessories	18%	HSN 4202	Carry-on cases & pouches

Who Must Register for GST as a Photographer?

GST registration is mandatory for a photographer or studio when:

Annual aggregate turnover from photography services exceeds ₹20 lakh (₹10 lakh in special category states).
The photographer supplies services inter-state (e.g., travels to another state for a wedding shoot) — registration required regardless of turnover.
The photographer uses an e-commerce platform to sell services — registration required from rupee one.
The photographer takes on reverse charge supplies (e.g., renting a studio from an unregistered landlord above threshold).

Photographers below ₹20 lakh turnover may voluntarily register to claim ITC on equipment purchases, which can be financially beneficial for those buying expensive camera gear.

Input Tax Credit (ITC) for Photographers

GST-registered photographers can claim ITC on the following business inputs:

Input	GST Paid	ITC Available?
Cameras, lenses, flashes	12%	Yes — used for taxable supply
Drones (purchased for business)	18%	Yes
Studio rent (commercial property)	18%	Yes
Editing software subscriptions	18%	Yes
Personal vehicle used partly for work	28%	No — blocked credit under Section 17(5)
Meals & entertainment	5–18%	No — blocked credit

GST Composition Scheme for Photographers

Photographers who are service providers only cannot opt for the Composition Scheme (which is available to traders and manufacturers up to ₹1.5 crore turnover). However, a photographer with a mixed business (e.g., also selling printed photo albums or merchandise) may qualify for the composition scheme on the goods component. Service income under composition attracts 6% tax (3% CGST + 3% SGST) with no ITC.

Frequently Asked Questions

Is GST applicable on wedding photography services?

Yes. Wedding photography is a taxable service under SAC 998392 and attracts 18% GST. If the photographer's annual turnover exceeds ₹20 lakh, GST registration is mandatory and 18% GST must be charged on all photography services including wedding shoots, pre-wedding sessions, and event coverage.

Does a photo studio need to register for GST?

A photo studio must register for GST only if its aggregate annual turnover exceeds ₹20 lakh (₹10 lakh for special category states). Below this threshold, GST registration is optional. Once registered, the studio must charge 18% GST on all photography and studio services under SAC 9986.

What is the GST rate on drone photography services?

Drone photography and aerial videography services are classified under SAC 998392 (Photographic services) and attract 18% GST. If the service provider uses hired drones, the drone rental itself may also attract 18% GST. The operator must charge GST if turnover exceeds ₹20 lakh.

Can photographers claim ITC on camera equipment and lenses?

Yes. A GST-registered photographer can claim Input Tax Credit (ITC) on cameras, lenses, tripods, lighting equipment, and other business-use photography gear. Cameras and optical lenses fall under HSN 9006 and attract 12% GST. ITC is available only if the equipment is used for taxable outward supplies.

When does a freelance photographer need GST registration?

A freelance photographer must register for GST when annual turnover from photography services exceeds ₹20 lakh (₹10 lakh in special category states like Manipur, Mizoram, Nagaland, Tripura). Photographers supplying inter-state services must register regardless of turnover. Below the threshold, GST is not required.

GST on Events & Exhibitions GST on Videography GST Registration Guide Input Tax Credit (ITC) GST for Freelancers SAC Code Finder

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