Clarification on issue of classification of service of printing of pictures covered under 998386
84/03/2019-GST Dated:- 1-1-2019 CGST – Circulars / Ordes
GST
Circular No. 84/03/2019-GST
F. No. 354/428/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
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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 “pri
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ack and white processing; colour 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”
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 ser
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