Classification of printing of pictures as photographic processing services, resulting in application of the higher GST rate under relevant notification. The service of printing of pictures is classified under 998386 Photographic and video-graphic processing services, since the explanatory notes include colour printing of images from film or digital media and related processing within 998386 while the notes for 998912 explicitly exclude such printing; the applicable GST rate follows from the classification under the revenue notification.
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Provisions expressly mentioned in the judgment/order text.
Classification of printing of pictures as photographic processing services, resulting in application of the higher GST rate under relevant notification.
The service of printing of pictures is classified under 998386 Photographic and video-graphic processing services, since the explanatory notes include colour printing of images from film or digital media and related processing within 998386 while the notes for 998912 explicitly exclude such printing; the applicable GST rate follows from the classification under the revenue notification.
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