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2019 (5) TMI 903 - AAR - GSTClassification of services - printing work carried out by the applicant - 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? - HELD THAT:- As per Circular No. 84/03/2019 - GST dated 01.01.2019, it is clarified that service of printing 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. The word ‘other printing services’ used in the service classification code 998912 has limited application like printing on newspaper, book printing or printing on media of plastic, glass, metal, wood, ceramic etc. The technological difference between ordinary print with digital print is in the way the images get transferred onto the paper. As per the explanatory notes to the scheme of classification of services, the printing of pictures / images on glossy coated paper / photo paper will not come under the Service Classification Code 998912 as it is specifically excluded from the classification and included in the Service Classification Code 998386. Therefore, the work of printing of images from digital media executed by the applicant comes within the ambit of Service Classification Code 998386 as the colour printing of images from digital media is specifically covered under this classification. Thus, the colour printing of images from digital media is under Service Classification Code 998386 and taxable at the rate of 18%.
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