Graphic Design
πŸ‡ΊπŸ‡Έ USA
HSN 998311

Graphic Design Invoice Format for USA Clients

Last updated: 7 May 2026 β€’ Applies to: FY 2026-27

Quick Summary

As a freelance Graphic Designer in India earning from USA clients, your invoices must comply with Indian GST export regulations. This guide covers everything you need to create legally compliant invoices that claim 0% GST under Letter of Undertaking (LUT).

What you'll learn:

  • β€’ Mandatory invoice fields for USA exports
  • β€’ HSN/SAC code for Graphic Design (998311)
  • β€’ LUT reference requirements
  • β€’ GSTR-1 filing instructions
  • β€’ Common mistakes to avoid

Invoice Format Requirements

Mandatory Fields

Your Details

  • β€’ Business/Freelancer name
  • β€’ Complete Indian address
  • β€’ GSTIN
  • β€’ Email and phone

Client Details (USA)

  • β€’ Client/Company name
  • β€’ Complete USA address
  • β€’ Email address

Invoice Information

  • β€’ Invoice number
  • β€’ Invoice date
  • β€’ Due date / Payment terms

Export Declaration

  • β€’ Service: "Graphic Design"
  • β€’ HSN Code: 998311
  • β€’ Amount in USD
  • β€’ GST: 0%
  • β€’ LUT Reference Number

Sample Invoice

INVOICE

From:                          To:
[Your Name]                    [Client Company]
Graphic Designer            [Street Address]
[Your Address]                 [City], [State] [ZIP]
India                          USA
GSTIN: 29XXXXX1234X1Z5

Invoice Number: INV-042
Invoice Date: 7 May 2026
Due Date: 6/6/2026
Payment Terms: Net 30
LUT Reference: AD270124XXXXXX

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

DESCRIPTION OF SERVICES

Graphic Design Services
Project: Logo design

HSN/SAC Code: 998311
Hours: 40 hours @ $50/hour
Subtotal: USD 2000.00

GST @ 0% (Export under LUT): USD 0.00

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

TOTAL: USD 2000.00

Payment via: Wise

Declaration: This is an export of services under LUT.

HSN/SAC Code for Graphic Design

998311

Logo design, branding, illustrations, visual identity, print design

What this covers:

  • β€’ Logo design
  • β€’ Brand identity
  • β€’ Marketing materials
  • β€’ Social media graphics

Common deliverables:

  • β€’ Logo files (AI, EPS, PNG)
  • β€’ Brand guidelines
  • β€’ Social media graphics

Common Mistakes to Avoid

Wrong HSN Code

Always use 998311 for Graphic Design

Charging GST Despite LUT

Invoice at 0% GST when you have valid LUT

Skipping GSTR-1 Filing

File GSTR-1 monthly even for 0% GST exports

Download Free Graphic Design Invoice Templates

Professional, GST-compliant templates for USA clients.

βœ… Pre-filled HSN codes β€’ βœ… 0% GST formatting β€’ βœ… Professional design

Automate Your Graphic Design Compliance

Stop manually tracking LUT renewals and GSTR-1 filing. Let Zolance handle the complexity.

Invoice Generation

USA-ready templates, HSN 998311

LUT Management

Expiry tracking, renewal reminders

Related Guides

Disclaimer: This guide is for informational purposes only. Consult a qualified CA for specific guidance.
Last reviewed: 7 May 2026