Service classification of picture printing under Service Code 998386 is extended to Uttar Pradesh SGST through circular guidance. Clarification on the classification of the service of printing of pictures under Service Code 998386 is extended for Uttar Pradesh SGST purposes by forwarding the corresponding Central Board of Indirect Taxes and Customs circular. The communication states that because the Uttar Pradesh SGST Act and Rules contain provisions equivalent to the CGST Act and Rules, the facts and guidance contained in the referred circular are applicable under the Uttar Pradesh SGST framework as well.
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 picture printing under Service Code 998386 is extended to Uttar Pradesh SGST through circular guidance.
Clarification on the classification of the service of printing of pictures under Service Code 998386 is extended for Uttar Pradesh SGST purposes by forwarding the corresponding Central Board of Indirect Taxes and Customs circular. The communication states that because the Uttar Pradesh SGST Act and Rules contain provisions equivalent to the CGST Act and Rules, the facts and guidance contained in the referred circular are applicable under the Uttar Pradesh SGST framework as well.
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