Clarification on issue of classification of service of printing of pictures covered under 998386. - GST - States - 084/03/2019-GST

Circular No. 84/03/2019-GST No. 12-25/2018-19-EXN-GST-(575)-5690-5706 Government of Himachal Pradesh, Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, South Zone, North Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 the 13th March, 2019. Madam/Sir, Subject: Clarification on issue of classification of service of printing of pictures covered under 998386. It has been observed by the Department that the service of printing of pictures covered under service code 998386 Photographic and videographic processing services is being classified under service code 998912 Printing and reproduction services of recorded media, on a fee or contract basis . The two service codes attract different GST rate of 18% and 12% respectively. 2. The matter has been examined. According to Explanatory Notes to the scheme of classification of services, the service code 998386 Photographic and videographic processing services, 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 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 services of the scheme of classification of service annexed to notification No. 11/2017-State Tax (Rate) dated 30.06.2017 which attracts GST @ 18% and not under 998912: Printing and reproduction services of recorded media, on a fee or contract basis . 5. Difficulty, if any, in the implementation of this circular may be brought to the notice of this office immediately. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh