Photography and videography and their processing services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
348
Group 99838
Photography and videography and their processing services
349
998381
Portrait photography services
350
998382
Advertising and related photography services
351
998383
Event photography and event videography services
352
998384
Specialty photography services
353
998385
Restoration and retouching services of photography
354
998386
Photographic and video
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ortraits; studio fashion photos; corporate pictures.
998382 – Advertising and related photography services
This service code includes services consisting of photographing merchandise, industrial products, fashion clothes and other apparel, machinery, buildings, persons and other subjects for use in public relations; photographic services for advertising displays, brochures, newspaper advertisements, catalogues
998383 – Event photography and event videography services
This service code includes services consisting of photographing or videotaping live events, such as weddings, graduations, conventions, receptions, fashion shows, sports and news events or any other events of current interest.
This service code does not include:
– TV
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s service code includes services consisting of old photograph restoration; retouching and other special photographic effects
998386 – Photographic and videographic processing services
This service code includes developing of negatives and the printing of pictures for others according to customer specifications such as enlargement of negatives or slides, black and white processing; colour printing of images from film or digital media; slide and negative duplicates, reprints, etc.; developing of film for both amateur photographers and commercial clients; preparing of photographic slides; copying of films; converting of photographs and films to other media
This service code does not include:
– motion picture film processing and post-pro
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