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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 55/2019-TNGST (RC No.26/2019/A1/Taxation) Sub: Clarification on issue of classification of service of printing of pictures covered under 998386. It has been brought to the notice 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 rep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing 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 cla....