Classification of printing of pictures confirmed as photographic processing services, attracting the applicable GST rate under that classification. Printing of pictures, including colour printing from film or digital media, enlargements and reprints, is classified under Photographic and videographic processing services (998386) and not under Printing and reproduction services of recorded media (998912); therefore it attracts the GST rate applicable to photographic and videographic processing services, and misclassification under the printing category is incorrect.
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 printing of pictures confirmed as photographic processing services, attracting the applicable GST rate under that classification.
Printing of pictures, including colour printing from film or digital media, enlargements and reprints, is classified under Photographic and videographic processing services (998386) and not under Printing and reproduction services of recorded media (998912); therefore it attracts the GST rate applicable to photographic and videographic processing services, and misclassification under the printing category is incorrect.
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