What HSN code should I use for Graphic Design export to USA?

The correct HSN/SAC code for Graphic Design services is 998311. This code must be used on all export invoices to USA clients for GSTR-1 filing.

Do I need to charge GST to USA clients?

No, with a valid LUT (Letter of Undertaking), you can invoice USA clients at 0% GST. Without LUT, you must charge 18% IGST and claim a refund later.

What currency should I use on invoices for USA clients?

You should invoice USA clients in USD ($). For GSTR-1 filing, convert to INR using the RBI reference rate on the invoice date.

Graphic Design Export to USA: Complete Compliance Guide

Graphic Design LUT Requirements for USA Clients

Last updated: 21 June 2026 • 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:

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

What is LUT?

Letter of Undertaking (LUT) allows Graphic Designers to export services to USA at 0% GST without paying 18% IGST upfront.

Why LUT Matters

Without LUT:

• Charge 18% IGST
• Pay upfront to govt
• Wait 2-3 months for refund

With LUT:

• Invoice at 0% GST
• No upfront payment
• Instant cash flow

How to File LUT

Step 1: Login to GST Portal
Visit www.gst.gov.in and login
Step 2: Navigate to LUT
Services → User Services → Furnish LUT
Step 3: Fill Form RFD-11
Select "Annual LUT", fill details
Step 4: Upload Documents
Sample invoices, bank statement, ITR

LUT Renewal: LUT is valid for ONE financial year (April–March). Renew before March 31st every year!

HSN/SAC Code for Graphic Design

998311

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

What this covers:

• Logo design
• Brand identity
• Marketing materials
• Social media graphics

Common deliverables:

• Logo files (AI, EPS, PNG)
• Brand guidelines
• 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

Ready to Create Your Invoice?

Choose the best approach for your workflow

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Basic DOCX and XLSX templates
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Basic templates (manual editing required)

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Disclaimer: This guide is for informational purposes only. Consult a qualified CA for specific guidance.
Last reviewed: 21 June 2026