GST for designers and creative agencies

Design, branding, advertising and studio work are services under GST. Whether you are a solo designer or run an agency, the basics are the same.

Rate and SAC code

Creative and design services are generally taxed at 18% GST. Specialty design sits under SAC 998391 and advertising services under 998361; confirm the exact code for your mix of work.

Clients in other states

Agencies often serve clients across India. Same state as you means CGST + SGST; a client in another state means a single IGST. Put both state codes on the invoice so the split is correct.

Pass-through costs (printing, ad spend, stock)

If you re-bill costs you incurred on your own account, they are part of your taxable value and attract GST. Costs you incur purely as a pure agent on the client's behalf, billed at exact cost with no markup, can be excluded from your taxable value if the strict pure-agent conditions are met. When in doubt, keep these as separate, clearly labelled lines and check with a CA.

Registration

Register once turnover crosses ₹20 lakh (₹10 lakh in special-category states). Registered clients will usually want your GSTIN to claim input credit.

Make a design invoice free, it handles the tax split and adds a UPI QR so clients pay you directly at 0% cut.