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<h1>'Printing of Pictures' Now Classified as Photographic Services for GST; Attracts 18% Rate, Not 12.</h1> The circular addresses the classification of the service 'printing of pictures' under the correct service code for GST purposes. It clarifies that this service should be classified under service code 998386, 'Photographic and videographic processing services,' which attracts an 18% GST rate. This is distinct from service code 998912, 'Printing and reproduction services of recorded media,' which carries a 12% GST rate and excludes color printing of images from film or digital media. The clarification aims to prevent incorrect classification and potential short payment of GST. Any implementation issues should be reported to the Board.