GST on service of printing of pictures

GST on service of printing of pictures



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.

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

Share on facebook
Share on twitter
Share on linkedin
Share on whatsapp
Related Post
FDI Compliances Under FEMA (4)
Foreign Direct investment
CA. Kapil Mittal

6 FDI Compliances Under FEMA

Ever since coming into existence, FEMA has acted as a crucial source in India for the growth and development of different sectors. FEMA’s main aim is to promote international trade and orderly growth, balance payments, and maintain India’s international-exchange market. Here is the list of main compliance to be followed under FEMA’s provisions.

Read More »
Specific transactions for PAN
Expat Taxation
CA. Kavit Vijay

Specific transactions for which an expatriate will be required to obtain PAN

PAN is an identity provided by the income tax authorities to each taxpaying individual , which is necessary for each one who is needed to file income tax return, and for people who wish to deal in the financial transaction. Expatriates wanting to work in India or to indulge in any business transaction with a company based in India would also need a PAN for such transactions.

Read More »
Profit Split Method in India
TP valuation Methods
CA. Kavit Vijay

Transfer Pricing: Profit Split Method

The Profit Split Method is one of the key methods used in transfer pricing which is typically used when both or all enterprises involved in the transaction have made a significant contribution towards the supply of either goods or provision of services.This popular method begins with identifying the profits sharing ratio between the associated enterprises relative to the contribution that each enterprise has made to the transaction.

Read More »

Want to talk to us

Leave your Name, email, Phone number along with what you are looking for in message box or you can call us at 011-41715118

V J M & Associates LLP

Contact Us