Goods and Services Tax – 84/03/2019-GST – Dated:- 1-1-2019 – Circular No. 84/03/2019-GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 1th January 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (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 and videographic processing services is bei
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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 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 videographic processing services and not under 998912: Printing and reproduction services of recorded media, on a fee or contract basis of the scheme of classific
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