TMI Blog2019 (5) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... r printing services used in the service classification code 998912 has limited application like printing on newspaper, book printing or printing on media of plastic, glass, metal, wood, ceramic etc. The technological difference between ordinary print with digital print is in the way the images get transferred onto the paper. As per the explanatory notes to the scheme of classification of services, the printing of pictures / images on glossy coated paper / photo paper will not come under the Service Classification Code 998912 as it is specifically excluded from the classification and included in the Service Classification Code 998386. Therefore, the work of printing of images from digital media executed by the applicant comes within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate, pamphlet, book, project report, picture, painting, photo, restaurant menu card, advertisement materials etc. and the same is done in leaflet form as well as as in bond form. The content alone is provided by the customer and all printing solutions are provided by the applicant. As the applicant is using the latest digital technology, he could able to manage high quality printed materials to the customers from a single colour less resolution to multicolour high resolution. The applicant is not doing any photographic and videographic processing services. The applicant is merely printing the materials of the customers and not owning, generating or processing the same. The mere fact that the applicant is able to do the printing work i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sembling, stitching, gluing, collating, basting, adhesive-binding, trimming, gold stamping services; ii. other book finishing services such as folding, cutting, stamping, drilling, punching, perforating, embossing, sticking, gluing and laminating; iii. services of processing matrices, films, bromide prints or electronic data in order to generate original texts to be reproduced (composition, photo composition, plate-making); iv. services combining text and image techniques for making a reproducible original; production services of other reprographic products such as overhead projection foils, sketches, layouts, dummies; v. preparation services of digital data, e.g., enhancement, selection, linka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service code does not include motion picture film processing and post-production services, coming under Service Classification Code 999613. Therefore, colour printing of images from film or digital media is specifically mentioned in this classification. As per Circular No. 84/03/2019 - GST dated 01.01.2019, it is clarified that service of printing pictures falls under service code 998386 - Photographic and Videographic processing Services and not under 998912 Printing and Reproduction Services of recorded media, on a fee or contract basis. The word other printing services used in the service classification code 998912 has limited application like printing on newspaper, book printing or printing on media of plastic, glass, metal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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