The Definitive Guide to 18% GST Invoicing for Indian Photographers & Film Studios

Navigating Goods and Services Tax (GST) compliance is essential for Indian commercial photographers, film directors, and creative agencies. Miscalculating tax rates or omitting mandatory GSTIN fields can lead to rejected Input Tax Credit (ITC) for corporate clients and statutory penalties.

1. GST Rates & SAC Code Classification

Under Indian GST law, commercial photography, videography, and digital content creation services are classified under SAC Code 998381 (*Commercial and Industrial Photography and Videography Services*) and attract a standard 18% GST rate.

2. Intra-State (CGST/SGST) vs. Inter-State (IGST)

How GST is calculated depends on the Place of Supply relative to your studio’s registered Home State:

A. Intra-State Supply (Client in Same State)

If your studio is registered in Maharashtra (State Code: 27) and your client’s GSTIN is also in Maharashtra:

• Base Fee: ₹1,00,000
• CGST (9%): ₹9,000
• SGST (9%): ₹9,000
• Total Invoiced Amount: ₹1,18,000

B. Inter-State Supply (Client in Different State)

If your studio is in Maharashtra and your client is registered in Karnataka (State Code: 29):

• Base Fee: ₹1,00,000
• IGST (18%): ₹18,000
• Total Invoiced Amount: ₹1,18,000

Cora automatically evaluates the first two digits of your client’s GSTIN and applies the correct tax split with zero manual calculation.

3. Mandatory Tax Invoice Fields

Under Section 31 of the CGST Act, a valid Tax Invoice must contain:

1. Invoice Number (Consecutive serial numbering unique for the financial year).
2. Date of Issue.
3. Supplier Details (Studio Name, Address, and 15-digit GSTIN).
4. Recipient Details (Client Name, Billing Address, and Client GSTIN if B2B).
5. SAC Code (998381).
6. Itemized description of production deliverables.
7. Taxable Value, Tax Rate (18%), and Amount of Tax Split (CGST/SGST or IGST).
8. Signature / Authenticated Digital Seal of the Supplier.

4. Preparing Quarterly CA Audit Packs

At the end of each fiscal quarter, your Chartered Accountant needs itemized sales, expense, and tax ledgers to file GSTR-1 and GSTR-3B. Inside Cora’s Financial Reports (/workspace/finance-reports), click Export CA Audit Pack to download a clean, pre-formatted ZIP containing all monthly ledgers and reconciliations.