GST Invoicing for Photographers and Production Houses in India: A Practical Guide

In short: photographers and production houses in India must register for GST once their aggregate turnover crosses ₹20 lakh in a financial year (₹10 lakh in special category states). Photography, videography and film production services are generally taxed at 18% — split as 9% CGST + 9% SGST when the client is in your state, or 18% IGST when they're in another state. Every tax invoice must carry your GSTIN, a unique invoice number, date, client details, place of supply, SAC code, taxable value and the tax amounts.

This is general information, not tax advice. GST rules and rates change — confirm your specific situation with a chartered accountant. Last updated September 2026.

Do photographers and production houses need GST registration?

You need to register when:

• your aggregate turnover in a financial year is above ₹20 lakh (₹10 lakh in special category states), or
• you fall into a category where registration is compulsory regardless of turnover — your CA can confirm whether any apply to you.

Many studios also register voluntarily below the threshold because corporate and agency clients prefer suppliers who can issue GST invoices (the client can claim input tax credit).

What GST rate applies?

Most services a studio sells are taxed at 18%:

Service	Commonly used SAC	Typical GST rate
Event photography and videography (weddings, events)	998383	18%
Advertising and related photography	998382	18%
Portrait photography	998381	18%
Motion picture, video and TV programme production	999612	18%
Audiovisual editing (post-production)	999613	18%

SAC codes and rates are shown as commonly used examples — confirm the right code for each line item with your CA.

CGST + SGST or IGST?

It depends on the place of supply compared with your registered state:

• Client in the same state: charge CGST 9% + SGST 9%.
• Client in a different state: charge IGST 18%.

Example: a Jaipur studio shooting for a Jaipur client charges CGST + SGST. The same studio invoicing a Mumbai agency charges IGST.

What must a GST tax invoice include?

1. Your name, address and GSTIN.
2. A unique, consecutive invoice number for the financial year (up to 16 characters).
3. Invoice date.
4. Client name and address, and the client's GSTIN if they're registered.
5. Place of supply (state name and code) for inter-state supplies.
6. SAC code for each service.
7. Description, quantity where relevant, and taxable value per line.
8. Rate and amount of CGST and SGST, or IGST.
9. Total invoice value.
10. Signature or digital signature of the supplier.

Example invoice lines for a wedding

Description	SAC	Taxable value	GST 18%
Candid photography — 3 events	998383	₹1,20,000	₹21,600
Wedding film and teaser	998383	₹90,000	₹16,200
Album design and print	Check with CA	₹30,000	Check with CA

Note the last line: albums can involve supply of goods (a printed album) as well as a service. Ask your CA how to treat physical deliverables.

Advances and instalments

Indian weddings and ad films are usually paid in instalments — a booking amount, a pre-shoot payment and a balance. GST on advances received for services is generally due when you receive the advance, so many studios issue a receipt voucher for each advance and adjust it against the final tax invoice. Your CA will tell you the exact process for your books.

Practical tip: record every instalment against the project with its date, amount and payment mode (bank transfer, UPI or cash) and the transaction reference. Reconciling GST is far easier when every rupee is linked to a job.

Paying editors, freelancers and other houses

• Registered editing houses will add GST to their bills to you. If you're registered, you may be able to claim input tax credit on them.
• Freelancers below the threshold usually won't charge GST.
• If you take in edits from another production house, invoice them like any other client, with GST if you're registered.

See outsourcing video editing: managing editing partners for the workflow.

Common GST mistakes studios make

1. Charging CGST + SGST to an out-of-state client (should be IGST).
2. Missing the client's GSTIN on a B2B invoice, so they can't claim credit.
3. Non-consecutive or duplicate invoice numbers.
4. Collecting advances with no receipt.
5. Invoicing weeks after delivery, which delays payment and complicates returns.

How DODO helps

DODO isn't accounting or GST-filing software — your accountant will still file returns. It keeps the operational side clean so filing is easier:

• Quotations with a tax percentage on each line item.
• Instalment plans with due dates on each project, and payments recorded by bank transfer, UPI or cash with transaction references.
• Editing partner invoices with tax percentage, tax amount and partner GST numbers, in both directions.
• Project P&L, so income and costs are tied to each job.

Frequently asked questions

Do photographers need GST registration in India?

Yes, once aggregate turnover in a financial year crosses ₹20 lakh (₹10 lakh in special category states), or if a compulsory-registration rule applies. Many register voluntarily earlier because business clients prefer GST invoices.

What is the GST rate on photography services?

Photography and videography services are generally taxed at 18% GST — 9% CGST plus 9% SGST within the state, or 18% IGST for clients in another state.

What is the SAC code for wedding photography?

SAC 998383 (event photography and event videography services) is commonly used for wedding and event coverage. Confirm the code for each service with your CA.

Should I charge IGST or CGST and SGST?

Charge CGST and SGST when the place of supply is in your registered state, and IGST when it's in another state.

Can DODO file my GST returns?

No. DODO handles quotations with tax, instalments, payments, partner invoices and project P&L. Your accountant files GST returns using your accounting software.