GST for Photographers in India: Registration, Rates and Invoices

Do photographers need GST registration?

For service providers, GST registration is generally required once your aggregate annual turnover crosses ₹20 lakh (₹10 lakh in special category states). Some situations, such as certain inter-state supplies, can require registration earlier. Many photographers register voluntarily because corporate clients prefer GST invoices so they can claim input tax credit.

What GST rate applies to photography?

Photography and videography services are generally taxed at 18% GST, classified under services heading 9983. Goods you sell, such as frames, albums or prints, can carry different rates depending on their classification. Check the exact SAC and HSN codes and rates with your CA.

For an intra-state client, the 18% is split into 9% CGST and 9% SGST. For an inter-state client it's charged as 18% IGST.

What a GST invoice must include

• Your business name, address and GSTIN
• A unique, consecutive invoice number for the financial year, and the date
• Client name and address, and their GSTIN if they're registered
• Description of the service or goods with the SAC/HSN code
• Taxable value, GST rate and the CGST/SGST or IGST amounts
• Place of supply (the state)
• Total amount and your signature (digital is fine)

Advances and part payments

Wedding work is usually paid in instalments: a booking advance, a payment on the event day and the balance on album delivery. Keep each payment recorded against the booking so your books, your GST and your client's balance always agree.

How Snapflo helps

Snapflo's GST billing lets you raise event bills with or without GST, bill counter sales of frames and albums, record advances and part payments, and pull sales and expense reports for your accountant.