Photography and videography and their processing services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 348 Group 99838 Photography and videography and their processing services 349 998381 Portrait photography services 350 998382 Advertising and related photography services 351 998383 Event photography and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching services of photography 354 998386 Photographic and videographic processing services 355 998387 Other photography and videography and their processing services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99838 - Photography and videography and their processing services 998381 - Portrait photography services This service code includes services consisting of photographing persons or other subjects in studios or other locations such as clients offices or homes. Generally included with these services is the development and printing of such pictures according to customer specifications such as passport or identification photographs; infant and child portraits; family or military portraits; studio fashion photos; corporate pictures. 998382 - Advertising and related photography services This service code includes services consisting of photographing merchandise, industrial products, fashion clothes and other apparel, machinery, buildings, persons and other subjects for use in public relations; photographic services for advertising displays, brochures, newspaper advertisements, catalogues 998383 - Event photography and event videography services This service code includes services consisting of photographing or videotaping live events, such as weddings, graduations, conventions, receptions, fashion shows, sports and news events or any other events of current interest. This service code does not include: - TV programme production services, cf. 999612 998384 - Specialty photography services This service code includes services consisting of photographing landscapes, structures and other surfaces from aircraft or helicopters; services consisting of photographing persons, objects or scenery using special apparatus and techniques. Examples of such services are underwater photography, medical and biological photography, photomicrography This service code does not include: - photogrammetric recordings and collection of data by satellites, cf. 998342 - services of press photographers and photojournalists, cf. 99844 - x-rays, scans and other medical imaging services, cf. 999319 998385 - Restoration and retouching services of photography This service code includes services consisting of old photograph restoration; retouching and other special photographic effects 998386 - Photographic and videographic processing services This service code includes developing of negatives and the printing of pictures for others according to customer specifications such as enlargement of negatives or slides, black 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 This service code does not include: - motion picture film processing and post-production services, cf. 999613 998389 - Other photography and videography and their processing services n.e.c. This service code includes microfilming services This service code does not include - photocopying services, cf. 998595