Classification of printing of pictures as photographic processing, changing applicable GST treatment accordingly. The circular directs that printing of pictures constitutes 998386 Photographic and videographic processing services, noting that the Explanatory Notes include colour printing of images from film or digital media and related processing activities under 998386 while excluding those activities from 998912 Printing and reproduction services of recorded media; therefore printing of pictures is to be classified under 998386 with the corresponding tax treatment, and implementation difficulties should be reported to the office.
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Provisions expressly mentioned in the judgment/order text.
Classification of printing of pictures as photographic processing, changing applicable GST treatment accordingly.
The circular directs that printing of pictures constitutes 998386 Photographic and videographic processing services, noting that the Explanatory Notes include colour printing of images from film or digital media and related processing activities under 998386 while excluding those activities from 998912 Printing and reproduction services of recorded media; therefore printing of pictures is to be classified under 998386 with the corresponding tax treatment, and implementation difficulties should be reported to the office.
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