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

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..... Dated: 15 th January, 2019 CIRCULAR (No. 46/2018-19-GST) Subject: Clarification on issue of classification of service of printing of pictures covered under 998386. It has been noticed that the service of printing of pictures , correctly covered under service code 998386 - Photographic and videographic processing services , is being cla .....

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..... mateur 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 media, cf 998386, - .....

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..... ar may be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by the Tax Research Unit, Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular No. 84/03/2019-GST dated 01/01/2019. - Circular - Trade Notice - Public Notice - In .....

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