SAC code
SAC code for video editing and post-production: 999613
Video editing and post-production is classified under SAC 999613, “Audiovisual post-production 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: 999613
- Description: Audiovisual post-production services
- Heading: 9996, Recreational, cultural and sporting 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 999613 covers
- Video editing and colour grading.
- Motion graphics and effects added in post.
- Sound editing and mixing for video.
When it is a different code
| Code | Description | Use it when |
|---|---|---|
| 999612 | Motion picture, videotape, television and radio programme production services | you shoot or produce the video, not only edit it |
On an export invoice
An example: Tidewater Media LLC, a client in United States, is billed in USD on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| YouTube video edits, October 2026 | 999613 | 6 videos | $250.00 | $1,500.00 |
| IGST at 0%, export under LUT | $0.00 | |||
| Total | $1,500.00 |
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 | Tidewater Media LLC, United States |
| Service and SAC | YouTube video edits, October 2026 · 999613 |
| Currency and value | $1,500.00 |
| 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
- Editing for a creator abroad is a common export. Make sure the client is billed, and pays, from outside India.
- 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 video editing and post-production?
- 999613: Audiovisual post-production services. It sits under heading 9996, recreational, cultural and sporting services.
- Is GST charged on video editing and post-production 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 video editing?
- 999613, audiovisual post-production services. Producing the video itself is 999612.
Related
- 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.