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of <h1>Goa Clarifies GST Classification for 'Printing of Pictures' as Photographic Service at 18% Rate Under Code 998386.</h1> The Government of Goa's Department of Commercial Taxes issued a circular clarifying the classification of the service 'printing of pictures' under service code 998386, which falls under 'Photographic and videographic processing services' and attracts an 18% GST rate. This classification should not be confused with service code 998912, 'Printing and reproduction services of recorded media, on a fee or contract basis,' which carries a 12% GST rate. Misclassification could lead to incorrect GST payments. The circular aligns with a similar directive issued by the Central Goods and Services Tax Act, 2017.
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