CORA
Tax ClassificationIntermediate Level

SAC Code 998381: GST Rates, Tax Invoices, and Compliance for Creative Agencies

Detailed analysis of Service Accounting Code (SAC) 998381 for commercial photography, advertising films, and digital media production.

C
Finance & Legal Desk
Tax Compliance Specialist
5 min read
Published 2026-08-30
Editor's abstract
  • 01SAC Code 998381 covers commercial, advertising, industrial, and event photography and filming.
  • 02Mandatory on all B2B invoices exceeding ₹50,000 for corporate client ITC eligibility.
  • 03Correct SAC code entry prevents GST portal filing errors and scrutiny notices.

The Service Accounting Code (SAC) is a standardized classification system used under GST to identify services. For commercial creative studios, using the accurate SAC code is non-negotiable.


1. Scope of SAC 998381

SAC 998381 encompasses:

  • Commercial product and fashion catalogue photography.
  • Advertising commercials, brand films, and corporate documentaries.
  • Real estate and architectural media shoots.
  • Live event coverage and multi-camera broadcast recordings.

2. Correct Invoice Formatting

In Cora, SAC 998381 is pre-seeded across all invoice line items. The generated PDF renders the code prominently next to each deliverable description, ensuring full compliance with GST portal upload formats.

Frequently Asked Questions

What if I provide both video production and website design services?

You can add multiple line items with different SAC codes on the same Cora invoice (e.g. SAC 998381 for Video Production and SAC 998314 for Digital Web Design).

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