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HSN Codes and GST Rates of HSN 99838

Photography and videography and their processing services

HSN Code Description of Service GST Rate

9983

Other professional, technical and business services (except research, development, legal and accounting services)

99838

Photography and videography and their processing services

998381

Portrait photography services

This service code includes services consisting of photographing persons or other subjects in studios or other locations such as clients' offices or homes. Generally included with these services is the development and printing of such pictures according to customer specifications such as passport or identification photographs; infant and child portraits; family or military portraits; 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 programme production services, cf. 999612

998384

Specialty photography services

This service code includes services consisting of photographing landscapes, structures and other surfaces from aircraft or helicopters; services consisting of photographing persons, objects or scenery using special apparatus and techniques. Examples of such services are underwater photography, medical and biological photography, photomicrography

This service code does not include:

- photogrammetric recordings and collection of data by satellites, cf. 998342

- services of press photographers and photojournalists, cf. 99844

- x-rays, scans and other medical imaging services, cf. 999319

998385

Restoration and retouching services of photography

This 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-production services, cf. 999613

998389

Other photography and videography and their processing services n.e.c.

This service code includes microfilming services

This service code does not include

-photocopying services, cf. 998595


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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).