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
\nF. No. 354\/428\/2018-TRU
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nTax research Unit
\n****
\nRoom No. 146G, North Block,
\nNew Delhi, the 1th January 2019
\nTo,
\nThe Principal Chief Commissioners\/ Chief Commissioners\/ Principal Commissioners\/ Commissioner of Central Tax (All) \/
\nThe Principal Director Generals\/ Director Generals (All)
\nMadam\/Sir,
\nSubject: Clarification on issue of classification of service of printing of pictures covered under 998386- reg.
\nIt has been brought to the notice of the Board that the service of “pri<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification on issue of classification of service of printing of pictures covered under 99838684\/03\/2019-GST Dated:- 1-1-2019 CGST – Circulars \/ OrdesGSTCircular 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\/ … Continue reading “Clarification on issue of classification of service of printing of pictures covered under 998386”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15857","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15857"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15857\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. 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″
\n4. In view of the above, it is clarified that service of “printing of pictures” falls under service code “998386: Photographic and videographic processing ser<\/p>\n
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