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of <h1>West Bengal Tax Clarification: 'Printing of Pictures' Service Falls Under 18% GST, Not 12.</h1> The West Bengal Directorate of Commercial Taxes issued a clarification regarding the classification of the service 'printing of pictures.' It should be classified under service code 998386, 'Photographic and videographic processing services,' which attracts an 18% GST rate, rather than under service code 998912, 'Printing and reproduction services of recorded media,' which has a 12% GST rate. Misclassification could lead to incorrect GST payments. The circular, effective from January 1, 2019, aims to ensure correct tax application and invites any implementation difficulties to be reported to the Commissioner.
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