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

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....rinting of pictures covered under 998386. It has been brought to the notice of the Commissioner that the service of "printing of pictures" correctly covered under service code 998386 - "Photographic and videographic processing services" is being classified by trade under service code 998912 - "Printing and reproduction services of recorded media, on a fee or contract basis". The two service codes....

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....to explanatory notes, the service code 998912 "Printing and reproduction services of recorded media, on a fee or contract basis" clearly excludes, - -colour printing of images from film or digital media, cf. 998386, -audio and video production services, cf. 999613". 4. In view of the above, it is clarified that service of "printing of pictures" falls under service code "998386: Photographic and....