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Introduction
GST on Service of Printing of pictures is being classified under service code 998912, however, the correct classification is service code 998386 and the same is clarified by the board vide circular no. 84/03/2019-GST dated 1st January, 2019 which is being explained in the present article.
Circular no. 84/03/2019-GST dated 1st January, 2019 clarifies that the service of ‘printing of pictures’ attracts GST @ 18% (9% CGST and 9% SGST) and are classifiable under service code 998386.
1. Trade practice being followed in respect of classification of ‘printing of pictures”
- The service of ‘printing of pictures’ is being classified by the trade under service code 998912 ‘Printing and reproduction service of recorded media, on a fee or contract basis’.
- Since service of ‘printing of pictures’ are classified by trade under service code 998912, GST @12% is paid on the same.
2. Clarification by the board in respect of classification of ‘printing of pictures’
- Explanatory note to service code 998912 provides that the service code excludes –
- colour printing of images from film or digital media. cf. 998386.
- audio and video production services. cf. 999613
- Explanatory note to service code 998386 relating to ‘Photographic and videographic processing services’ provides that it includes –
- developing of negatives and the printing of pictures for others according to customer specifications such as enlargement of negatives or slides, black and white processing;
- colour printing of images from film or digital media;
- slide and negative duplicates, reprints, etc.;
- developing of film for both amateur photographers and commercial clients; preparing of photographic slides;
- copying of films;
- converting of photographs and films to other media
- The above explanatory notes clearly provides that ‘printing of pictures’ are included under service code 998386 and excluded from the code 998912.
- Circular no. 84/03/2019-GST dated 1st January, 2019 clarifies that the service of ‘printing of pictures’ attracts GST @ 18% (9% CGST and 9% SGST) and are classifiable under service code 998386.
