Printing of
Pictures is under 998386 Liable to 18% GST
[GST Circular No. 84/03/2019-GST dated 1st
January 2019]
Subject: Clarification on issue of classification of
service of printing of pictures covered under 998386.
It
has been brought to the notice of the Board 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 reproduction services of
recorded media, on a fee or contract basis”. The two service codes attract
different GST rate of 18% and 12% respectively and therefore wrong
classification may lead to short payment of GST.
2.
The matter has been examined. According to Explanatory Notes to the scheme of
classification of services, the service code “998386 Photographic and videographic processing services, 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”
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 clarified that service of “printing of 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” of the scheme of
classification of service annexed to notification No. 11/2017-Central Tax(Rate)
dated 28.06.2018. The service of printing of pictures attracts GST @ 18%
falling under item (ii), against serial number 21 of the Table in notification
No. 11/2017-Central Tax(Rate) dated 28.06.2018.
5.
Difficulty if any, in the implementation of this circular may be brought to the
notice of the Board.
F. No.
354/428/2018-TRU