2019 (5) TMI 903

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....ogy has developed, the applicant has adopted state of art digital technology driven by the use of computers so that the high quality of the printout can be generated like photographic prints. The applicant has advance ruling on the following: Will the service of "printing work" carried out by the applicant come within the purview of service of "printing of pictures" as covered under Cir.No.84/03/2019-GST dated 01.01.2019. The authorized representative of the applicant was heard. It is pointed out that the applicant is doing almost all type printing works like printing of letter head, visiting card, invitation card, poster, certificate, pamphlet, book, project report, picture, painting, photo, restaurant menu card, advertisement materia....

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....chnology. The question raised by the applicant is whether printing work carried out by the applicant with the photo quality perfection comes within the purview of service of printing of pictures as covered under Circular No. 84/03/2019 - GST dated 01.01.2019. As per Service Classification Code 998912 - Printing and reproduction services of recorded media, on a fee or contract basis includes newspaper and book printing services, printing services directly onto plastic, glass, metal, wood or ceramics and other printing services. This also includes services as; i. those related to bookbinding, folding, assembling, stitching, gluing, collating, basting, adhesive-binding, trimming, gold stamping services; ii. other book finishing service....

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....c and videographic processing services. This service code includes developing of and the printing of pictures for others according to customer specifications such as enlargement of negatives or slides, black and white processing; color printing of images from film or 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. This service code does not include motion picture film processing and post-production services, coming under Service Classification Code 999613. Therefore, colour printing of images from film or digital media is specifically mentioned in th....