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

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..... on issue of classification of service of printing of pictures covered under 998386- reg. No. CT/GST-15/2017/289. - It has been brought to the notice of the Commissioner 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 m .....

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..... 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: Photograph .....

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