GST for photographers, in plain words.

The short version

Same state or other state?

GST is split by where the service is supplied, not by where you live. When the place of supply is in the state you are registered in, the 18% is shown as two halves: 9% CGST (to the Centre) and 9% SGST (to the state). When it is in another state, the whole 18% is IGST. The client pays the same total either way; only the lines on the invoice change.

Destination weddings, shoots in another state for a client from a third state, and overseas clients have their own rules. Check with your CA before you bill these.

What goes on a GST invoice

• Your name, address and GSTIN
• A unique invoice number and the date
• Client name and address, and their GSTIN if they have one
• Place of supply (the state)
• Description of the service and SAC 998383
• Taxable value, the GST rate, and CGST + SGST or IGST amounts
• Total amount, and your signature or digital signature

Questions photographers ask

What is the GST rate on photography services?+

Photography and videography services are taxed at 18% GST. Within your own state that is 9% CGST plus 9% SGST; to a client in another state it is 18% IGST.

What is the SAC code for photography?+

Photography and videography services fall under SAC 998383. Put it on every tax invoice next to the service description.

When should I charge CGST + SGST and when IGST?+

It depends on the place of supply. If your registration and the place of supply are in the same state, charge CGST + SGST. If they are in different states, charge IGST. For a business client with a GSTIN, the place of supply is usually their registered state. Destination weddings and shoots outside your state can be less clear-cut, so check with your CA.

Do I need to register for GST as a photographer?+

You must register once your turnover for the year crosses the threshold for services: ₹20 lakh in most states, and ₹10 lakh in a few north-eastern states. You can also register voluntarily below it, which lets business clients claim input tax credit. Check with your CA for your situation.

Do I charge GST on the advance?+

For services, GST is generally due when you receive an advance, not only when you send the final bill. Issue a receipt voucher for the advance and adjust it in the final invoice.

Are albums and prints taxed differently?+

Albums, frames and prints sold on their own can fall under different rates. When they are part of one wedding package, the package is usually treated as a single supply taxed at the rate of the main service. The details depend on how you sell, so check with your CA.

This guide explains the usual case for photography studios. It is not tax advice. Rules and thresholds change, so confirm anything unusual with your chartered accountant.