GST invoice template for voice-over artists
Voice work is paid for two different things, and a good invoice keeps them apart: the recording session (your time and studio) and the usage of the recording (where it plays, in which medium and for how long). A 30-second radio spot and a perpetual online licence are not the same product, and the price should differ.
This template has a line for the session, a line for usage with the term written out, and an optional line for studio time if you record at a facility. Audio production services are commonly billed at 18%, and many artists use the audiovisual production heading, SAC 999612, with a note on usage.
Example voice-over artist invoice
Arjun Voiceworks bills Frameshift Animation Pvt Ltd for ₹65,900.00 before tax. The seller is in Maharashtra and the client is in Telangana, so the whole ₹11,862.00 of GST is charged as IGST. The invoice total is ₹77,762.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Hindi narration, e-learning module 1 (22 finished minutes) | 999612 | 22 | 2,200.00 | 48,400.00 | 18% | 57,112.00 |
| 2 | Usage licence: online, India, 12 months | 999612 | 1 | 15,000.00 | 15,000.00 | 18% | 17,700.00 |
| 3 | Pick-up session, 30 minutes | 999613 | 1 | 2,500.00 | 2,500.00 | 18% | 2,950.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 65,900.00 | 11,862.00 |
Notes: Audio delivered as WAV 48 kHz / 24-bit. Usage beyond 12 months to be renewed at 40% of the original fee.
Terms: Payment due within 15 days of invoice date.
SAC codes voice-over artists commonly use
| Code | What it covers |
|---|---|
| 999612 | Audiovisual production services (voice recording, dubbing) |
| 999613 | Audiovisual post-production services (audio editing, mastering) |
| 998361 | Advertising services, for commercial and ad voice work |
These are commonly used headings, not legal advice. Confirm the best fit with your accountant, and read our HSN vs SAC guide for how to choose.
What to get right on a voice-over artist invoice
- State the usage in the description. "Radio and online, India, 6 months, 30-second spot" is the single most valuable line on a voice invoice. It defines what the client may do and when they must pay again.
- Charge per finished minute. Narration and e-learning pay per finished minute, not per hour in the booth. Record the final duration so the invoice matches the delivered audio.
- Cover pick-ups. Pick-ups after the first delivery are common. Allow one free round and bill the rest as a per-session fee.
- Note studio costs. If you rent a studio and the client pays, show the studio line separately with its own invoice attached so it is not mistaken for your fee.
How voice-over artists usually bill
Commercials and ads are priced per spot with usage terms and a buyout option. Narration, audiobooks and e-learning are priced per finished minute or per finished hour. Dubbing work is often per character or per session.
The place of supply decides the tax type: Maharashtra to Telangana is an inter-state supply (IGST). See CGST vs SGST vs IGST for the full rules, or see how invoicing works in Maharashtra.
Voice-Over Artist invoice FAQs
Which SAC code should a voice-over artist use?
There is no single code. Audio recording and dubbing are commonly billed under audiovisual production services (999612), and post-production under 999613. A CA can confirm which fits your arrangement.
Do I charge GST on royalties or repeat usage fees?
Where payments are for a supply of services, GST applies at the applicable rate. Repeat usage fees from a registered business should appear on a tax invoice, even when the first fee has already been billed.
What if the client wants a buyout?
Price it as a separate line and describe it clearly ("All media, worldwide, perpetual"). Buyouts are typically several times the standard session rate.