Clarification on issue of classification of service of printing of pictures covered under 998386

Classification of printing of pictures as photographic processing clarifies a higher GST rate applies versus printing services.

The service of printing of pictures is classified under Photographic and videographic processing services, which expressly includes colour printing of images from film or digital media and related tasks, and is excluded from the category of printing and reproduction services of recorded media. This classification determines the applicable GST rate under the annexed scheme and incorrect classification under printing and reproduction may result in short payment of GST.