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

Goods and Services Tax - 84/03/2019-GST - Dated:- 1-1-2019 - Circular No. 84/03/2019-GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 1th Janua .....

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the Board that the service of printing of pictures correctly covered under service code 998386 - Photographic and videographic processing services is being classified by trade under service code 998912 - Printing and reproduction services of recorded .....

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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 .....

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ic 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, -co .....

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