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Clarification on issue of classification of service of printing of pictures covered under 998386

Room No. 146G, North Block, New Delhi, the 1th January 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: - reg. It has been brought to the notice of the Board that the service of printing of pictures correctly covered under service code 998386 - P .....

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tc.; 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 med .....

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