Classification of printing of pictures affirmed under photographic processing services, applying higher GST rate instead of printing services. The service of printing of pictures, including colour printing of images from film or digital media, enlargements and reprints, is covered by Service Code 998386 Photographic and videographic processing services and not by Service Code 998912 Printing and reproduction services of recorded media; accordingly it must be classified under 998386 and attract the GST rate prescribed for that photographic processing category.
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Provisions expressly mentioned in the judgment/order text.
Classification of printing of pictures affirmed under photographic processing services, applying higher GST rate instead of printing services.
The service of printing of pictures, including colour printing of images from film or digital media, enlargements and reprints, is covered by Service Code 998386 Photographic and videographic processing services and not by Service Code 998912 Printing and reproduction services of recorded media; accordingly it must be classified under 998386 and attract the GST rate prescribed for that photographic processing category.
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