SAC code
SAC code for graphic design: 998391
Graphic design is classified under SAC 998391, “Specialty design services including interior design, fashion design, industrial design and other specialty design services”. Billed to a client abroad, it is usually an export: zero-rated, and listed on your monthly EDF.
Checked against the rules on 6 October 2026
The code
- SAC code: 998391
- Description: Specialty design services including interior design, fashion design, industrial design and other specialty design services
- Heading: 9983, Other professional, technical and business services
- GST in India: 18% (9% CGST and 9% SGST, or 18% IGST).
- On an export: zero-rated; under an LUT, no IGST on the invoice.
What 998391 covers
- Logos and brand identity.
- Packaging, print and marketing design.
- Illustrations and social media creatives.
When it is a different code
On an export invoice
An example: Juniper & Oak LLC, a client in United States, is billed in USD on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Brand identity: logo, palette and guidelines | 998391 | 1 project | $1,800.00 | $1,800.00 |
| IGST at 0%, export under LUT | $0.00 | |||
| Total | $1,800.00 |
The invoice also carries the client's country, your LUT reference and the endorsement “Supply meant for export under letter of undertaking without payment of integrated tax”. The client and figures are made up.
On the monthly EDF
| On the EDF | For this invoice |
|---|---|
| Buyer and country | Juniper & Oak LLC, United States |
| Service and SAC | Brand identity: logo, palette and guidelines · 998391 |
| Currency and value | $1,800.00 |
| Value in rupees | At the exchange rate on the invoice |
Raised in October 2026, it goes on October's EDF, due at your bank by 30 November 2026. The payment has to reach India by 15 July 2027.
Worth knowing
- UI design delivered as part of building a website or app usually sits with the development, under 998314. Stand-alone visual design is 998391.
- On GST invoices, a business with turnover above ₹5 crore shows all six digits; up to ₹5 crore, at least four on invoices to businesses. The EDF asks for the SAC on every line, so use the full code.
Questions people ask
- What is the SAC code for graphic design?
- 998391: Specialty design services including interior design, fashion design, industrial design and other specialty design services. It sits under heading 9983, other professional, technical and business services.
- Is GST charged on graphic design for a foreign client?
- Not when it is an export. If all five conditions are met, the service is zero-rated, and under an LUT the invoice carries no IGST. For a client in India, GST is 18%.
- What is the SAC code for logo design?
- 998391, specialty design services, which covers graphic design such as logos and brand identity.
Related
- SAC code for website design and development998314: Information technology (IT) design and development services
- SAC code for advertising and campaign management998361: Advertising services
- SAC code for software development998314: Information technology (IT) design and development services
- SAC code for mobile app development998314: Information technology (IT) design and development services
- Export Declaration Form (EDF) for servicesFrom 1 October 2026 every Indian exporter of services, freelancers included, files one EDF a month with their AD bank.
- When is a service an export under GST? The five conditionsA service counts as an export, and is zero-rated, only if all five conditions in section 2(6) of the IGST Act are met.
This page explains the rules in general. It is not tax or legal advice for your business; check anything you act on with your CA.