Classification of printing of pictures as Photographic and videographic processing services requires taxation under that service category. The service of printing of pictures constitutes Photographic and videographic processing services under service code 998386, as the explanatory notes include colour printing of images from film or digital media and related processing activities within 998386 and exclude them from 998912; therefore printing of pictures must be classified under 998386 and taxed under the GST rate applicable to that service category, with implementation guidance and reporting of difficulties to the Commissioner.
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Classification of printing of pictures as Photographic and videographic processing services requires taxation under that service category.
The service of printing of pictures constitutes Photographic and videographic processing services under service code 998386, as the explanatory notes include colour printing of images from film or digital media and related processing activities within 998386 and exclude them from 998912; therefore printing of pictures must be classified under 998386 and taxed under the GST rate applicable to that service category, with implementation guidance and reporting of difficulties to the Commissioner.
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