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 servicesThis 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 servicesThis 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 servicesThis 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 servicesThis 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 photographyThis service code includes services consisting of old photograph restoration; retouching and other special photographic effects |
|
998386 |
Photographic and videographic processing servicesThis 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 |
☑ 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.]
☑ 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 -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).