Classification of printing of pictures clarified as photographic processing services, subject to the GST rate for that category. The service of printing of pictures is classified under 998386 Photographic and Videographic Processing Services because the Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities; 998912 Printing and Reproduction Services of Recorded Media excludes such colour printing and therefore does not apply, so the GST rate applicable to 998386 under the State Tax (Rate) notification governs the tax treatment.
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Classification of printing of pictures clarified as photographic processing services, subject to the GST rate for that category.
The service of printing of pictures is classified under 998386 Photographic and Videographic Processing Services because the Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities; 998912 Printing and Reproduction Services of Recorded Media excludes such colour printing and therefore does not apply, so the GST rate applicable to 998386 under the State Tax (Rate) notification governs the tax treatment.
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