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2019 (7) TMI 1333 - AAR - GSTClassification of services - activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media - whether classifiable under Service Code 998912 or 998386? HELD THAT:- The Applicant is merely printing or reproducing the content given by the photographers or retail customers on a recorded media like pen drive, CD, Memory card or other storage area, etc. The editing or processing is done by the professionals or retail customers themselves. The Applicant merely does colour printing of images from film or digital media and supplies colour prints to the customers. The CBIC Circular No. 84/03/2019 GST dated 01.01.2019 issued under F.No. 354/428/2018-TRU very clearly states that such colour printing of images from film or digital media of 998386 are exclusively excluded from the service code 998912 i.e. Printing and reproduction services of recorded media, on a fee or contract basis”. Applying the provisions of the CBIC Circular No. 84/03/2019 GST dated 01.01.2019 issued under F.No. 354/428/2018-TRU to the subject case at hand, it is found that the applicant is supplying services falling under SAC 998386 and the subject transaction is therefore covered under Entry 21 of Notification No. 11/2017- C. Tax (Rate) dated 28.06.2018 and attracts GST @ 18%. The activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media will be classifiable under Service Code 998386 and liable to tax @ 18%.
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