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

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....sioner of Taxes (All)/Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/Sir, 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 Board that the service of "printing of pictures" correctly covered under service code 998386 - "Photographic a....

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.... 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 of recorded media, on a fee or contract basis" clearly excludes, - -colour printing of images from film or digi....