SAC Code 998442 -- – Services of independent journalists and press photographers (GST Rate 18%)

SAC Code 998442

Services of independent journalists and press photographers

SAC998442

Services of independent journalists and press photographers

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9984
Subheading: 998442
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Services of independent journalists and press photographers. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is SAC Code 998442?
SAC Code 998442 is the official Service Accounting code for Services of independent journalists and press photographers, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998442?
SAC Code 998442 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998442 belong to?
SAC Code 998442 falls under Chapter 99 -- Services of the GST tariff.
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