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    <title>Clarification on issue of classification of service of printing of pictures covered under 998386</title>
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    <description>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.</description>
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      <description>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.</description>
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