Classification of printing of pictures as photographic processing services, attracting GST at the applicable photographic-services rate. The circular clarifies that printing of pictures is classified under 998386 Photographic and Videographic Processing Services, since explanatory notes include colour printing of images from film or digital media in 998386 and exclude it from 998912; therefore printing of pictures attracts the GST rate applicable to photographic processing services and implementation queries may be raised with the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of printing of pictures as photographic processing services, attracting GST at the applicable photographic-services rate.
The circular clarifies that printing of pictures is classified under 998386 Photographic and Videographic Processing Services, since explanatory notes include colour printing of images from film or digital media in 998386 and exclude it from 998912; therefore printing of pictures attracts the GST rate applicable to photographic processing services and implementation queries may be raised with the Commissioner.
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