Classification of photographic printing services: must be treated as photographic processing and charged the corresponding GST rate. Printing of pictures falls within Photographic and videographic processing services (service code 998386) because Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities, and 998912 expressly excludes such colour printing; therefore, printing of pictures must be classified under 998386 and charged the GST rate applicable to that service code.
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.
Classification of photographic printing services: must be treated as photographic processing and charged the corresponding GST rate.
Printing of pictures falls within Photographic and videographic processing services (service code 998386) because Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities, and 998912 expressly excludes such colour printing; therefore, printing of pictures must be classified under 998386 and charged the GST rate applicable to that service code.
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