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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>'Printing of Pictures' Classified Under Service Code 998386 at 18% GST Rate, Effective January 1, 2019.</h1> The circular addresses the classification of the service 'printing of pictures' under the GST framework. It clarifies that this service should be classified under service code 998386, 'Photographic and videographic processing services,' which attracts an 18% GST rate, rather than under service code 998912, which pertains to 'Printing and reproduction services of recorded media' and attracts a 12% GST rate. This distinction is based on the Explanatory Notes to the scheme of classification of services. The circular is effective from January 1, 2019, and is intended to provide clarification, not interpret the law.