GST Rate on Photography and Videography Services in India

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November 11, 2019

GST Rate on Photography and Videography Services

An array of services such as laser photography, Jewellery photography, clothes photography,  wedding video recording, pre-wedding video shooting, aerial photography, fluorescent photography. etc come under the category of Videography and Photography service and fall under Goods and Services Tax (GST) purview. This is a complete guide to know about the GST Rate on Photography and Videography Services. Let’s dive right in.

Contents

GST Rate on Photography & Videography Services

GST @ 18% is applicable on the Photography & Videography Services. Services are as follows:

  • Portrait photography services
  • Advertising & related photography services
  • Event photography & event videography services
  • Speciality photography services
  • Restoration & retouching services of photography
  • Photographic & video graphics processing services
  • Other Photography & Videography and their processing services n.e.c.

If the rate for a service is not explicitly specified by the GST Council then the default rate of 18% GST applies to these services.

Recommended Post: GST Impact on Wedding Services in India

Eligibility of Photography & Videography Services for GST Registration

Section 22 to 25 of the GST Act specifies the threshold limit of goods & services to be surpassed and other requirements that make an individual eligible for the registration under GST.

As per these sections, a supplier of Photography & Videography services is eligible to be registered under the GST if he duly meets the following conditions:

  • Turnover > 20 Lakhs

When the aggregate turnover of taxable supply of goods or services in a fiscal year is more than Rs. 20 Lakhs.

  • Turnover > 10 Lakhs

When the aggregate turnover of taxable supply of goods or services in a fiscal year is more than Rs. 10 Lakhs, provided the supplier resides at North Eastern area – Arunachal Pradesh, Assam,  Himachal Pradesh, Manipur, Meghalaya, Nagaland, Sikkim, Jammu & Kashmir, Tripura & Mizoram and Uttarakhand.

Note: Voluntary GST registration can be obtained by a service provider (if needed)

SAC Code For Photography & Videography Services

SAC Code under GST for Photography & Videography and their processing Services is a 6 digital numerical code. First two digits  i.e. 99 of the code are alike for all the Photography & Videography services, whereas the next two and last two digits of the SAC code signify as major service and nature of the service, respectively.

SAC Code For Photography & Videography Services is as follows:

  • SAC Code 998381 – Portrait photography services
  • SAC Code 998382 – Advertising and associated photography services
  • SAC Code 998383 – Event photography and videography services
  • SAC Code 998384 – Specialty photography services
  • SAC Code 998385 – Restoration and retouching photography services
  • SAC Code 998386 – Photographic & video graphics processing services
  • SAC Code 998387 – Other Photography & Videography and their processing services

GST Return for Photography & Videography Services

Following GST Return has to be filed by Photography & Videography Services Providers:

Time of supply for Videography & Photography Services

GST on Photography & Videography Services becomes payable at the time of supply of such services. Time of supply for Videography & Photography Services is:

  • As soon as the invoice is issued

Or 

  • When an invoice is not issued within 30 days from the date of supply of service

Or 

  • Date when the services are received in recipient’s books of account

whichever is earlier.

GST ITC For Photography & Videography Services

An income tax credit of GST on Photography & Videography Services can be claimed by a registered taxpayer on inward supplies if he holds valid invoice and the supplier has duly deposited the taxes to the government.

Also Read: GST Rate on Event Management Services

Eligibility to claim ITC 

A recipient of goods and services become eligible to claim ITC only if he duly meets all the following conditions:

  • He has valid tax invoice or Debit Note or Bill of Entry.
  • He has received Goods or Services.
  • His supplier has paid the taxes to the government.
  • GSTR is filed.

Note: ITC claimed by a recipient gets reversed if he fails to pay the amount for the goods or services supplied to him along with tax payable on that amount within a time-frame of 180 days.

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