Clarification on issue of classification of service of printing of pictures covered under 998386.

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....----------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No. 09/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 31.01.2019 Subject: Clarification on issue of classification of service of printing of pictures covered under 998386- reg. It has been brought to the notice of the Chief Commissioner that the service of "printing of picture....

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.... digital media: slide and negative duplicates, reprints, etc.; developing of film for both amateur photographers and commercial clients; preparing of photographic slides; copying of films; converting of photographs and films to other media" 3. Further, according to explanatory notes, the service code 998912 "Printing and reproduction services e/ recorded media, on a fee or contract basis" clearly....