Service classification of printing of pictures confirmed as photographic processing services, attracting the higher applicable GST rate. Printing of pictures falls under 998386 Photographic and videographic processing services, which includes developing negatives, colour printing of images from film or digital media, reprints and related processing, and is excluded from 998912. The circular directs that printing of pictures be classified under 998386 for GST purposes, noting that the two service codes attract different GST rates and that incorrect classification may lead to short payment of tax.
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.
Service classification of printing of pictures confirmed as photographic processing services, attracting the higher applicable GST rate.
Printing of pictures falls under 998386 Photographic and videographic processing services, which includes developing negatives, colour printing of images from film or digital media, reprints and related processing, and is excluded from 998912. The circular directs that printing of pictures be classified under 998386 for GST purposes, noting that the two service codes attract different GST rates and that incorrect classification may lead to short payment of tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
