Meaning of  Photography & Videography Services

Photography & Videography and their processing services providers works capturing images in digital media. Some of service categories are wedding photography, Jewellery photography, cloths photography etc.  There services fall under GST provisions and have GST Rate and SAC code. In this article we explain about GST on Photography & Videography.

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GST Registration for Photography & Videography Services

Section 22 to 25 specifies the persons who are liable to obtain GST Registration.

Every person who is engaged in supply of Photography & Videography services  will  be liable to be registered under the GST if

• Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 20 Lac or (Turnover > 20 Lac)
• Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 10 Lac if person is located at North Eastern area ( Manipur , Arunachal Pradesh , Nagaland , Meghalaya , Assam , Tripura & Mizoram , Sikkim , Jammu & Kashmir , HimachalPradesh & Uttarakhand ) ( Turnover > 10 Lac )

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What is GST Rate on Photography & Videography Services ? 

Group 99835	Photography & Videography services	GST Rate
998381	Portrait photography services	18%
998382	Advertising and related photography services	18%
998383	Event photography and event videography services	18%
998384	Specialty photography services	18%
998385	Restoration and retouching services of photography	18%
998386	Photographic & videographic processing services	18%
998387	Other Photography & Videography and their processing services n.e.c.	18%

 

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GST Return filing for Photography & Videography Services ?

• GSTR 3 B Each Month by 20 th of next month.
• GST registration holder would have to file GSTR-1 ( based on turnover its monthly or quarterly )
• Finally, annual GST return must be filed by all GST registered entities on/before the 31st of December.

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GST Credit ITC For Photography & Videography Service Provider 

A registered taxpayer under Photography / Videography  can claim the credit of taxes paid by him on inward supplies if he has a valid invoice and taxes are deposited by the supplier to the Govt. The input tax credit so claim by a recipient shall be reversed if he doesn’t make payment of the amount towards the value of supply of goods or services along with tax payable thereon within a period of 180 days.

Conditions to Claim GST ITC Credit  

1. Recipient has valid tax invoice / Debit Note / Bill of Entry
2. Goods or Services are received
3. Taxes are paid to Govt. ( From Supplier side )
4. GST Return is filed

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When GST become Payable for Photography & Videography Services?

Earliest of the following date shall be considered as time of supply for Videography & Photography.

• When invoice is issued
• When invoice is not issued in 30 days from date of supply of service
• Date of receipt of services in books of account of service recipient

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What is SAC Code For Photography & Videography Services ?

SAC Code For Photography & Videography Services as below. SAC code for Photography & Videography  fall under two categories of the SAC headings. First two digits are same for all, Next two SAC code Signify as major service and last code Signify detailed nature of service. SAC Code For Veterinary Services as below.

Group 99838	Photography & Videography and their processing services
998381	Portrait photography services
998382	Advertising and related photography services
998383	Event photography and event videography services
998384	Specialty photography services
998385	Restoration and retouching services of photography
998386	Photographic & videographic processing services
998387	Other Photography & Videography and their processing services n.e.c.

Read GST Return Filing for Photography & Videography Services

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