Circular No. 84\/03\/2019-GST<\/b><\/span><\/span><\/p>\n

F. No. 354\/428\/2018-TRU<\/b><\/span><\/span><\/p>\n

Government of India<\/span><\/span><\/p>\n

Ministry of Finance<\/span><\/span><\/p>\n

Department of Revenue<\/span><\/span><\/p>\n

Tax research Unit<\/span><\/span><\/p>\n

****<\/span><\/span><\/p>\n

Room No. 146G, North Block,<\/b><\/span><\/span><\/p>\n

New Delhi, the 1<\/b><\/span><\/span>^{th<\/b><\/span><\/span><\/sup> January 2019<\/b><\/span><\/span><\/p>\n}

To,<\/span><\/span><\/p>\n

The Principal Chief Commissioners\/ Chief Commissioners\/ Principal Commissioners\/ Commissioner of Central Tax (All) \/ The Principal Director Generals\/ Director Generals (All)<\/span><\/span><\/p>\n

Madam\/Sir,<\/span><\/span><\/p>\n

Subject: Clarification on issue of classification of service of printing of pictures covered under 998386\u2013 reg.<\/b><\/u><\/span><\/span><\/p>\n

It has been brought to the notice of the Board that the service of \u201cprinting of pictures\u201d correctly covered under service code 998386 – \u201cPhotographic and videographic processing services\u201d is being classified by trade under service code 998912 – \u201cPrinting and reproduction services of recorded media, on a fee or contract basis\u201d. The two service codes attract different GST rate of 18% and 12% respectively and therefore wrong classification may lead to short payment of GST.<\/span><\/span><\/p>\n

2. The matter has been examined. According to Explanatory Notes to the scheme of classification of services, the service code \u201c<\/span><\/span>998386 Photographic and videographic<\/b><\/span><\/span> processing services, <\/b><\/span><\/span>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; <\/i><\/span><\/span>colour printing of images from film or digital media;<\/u><\/i><\/span><\/span> 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\u201d<\/i><\/span><\/span><\/p>\n

3. Further, according to explanatory notes, the service code <\/span><\/span>998912 \u201cPrinting and<\/i><\/span><\/span> reproduction services of recorded media, on a fee or contract basis<\/i><\/span><\/span>\u201d clearly excludes,<\/span><\/span> <\/i>–<\/span><\/span> -colour printing of images from film or digital media, cf. 998386,-audio and video production services, cf. 999613\u201d<\/i><\/span><\/span><\/p>\n

4. In view of the above, it is clarified that service of \u201cprinting of pictures\u201d falls under service code \u201c<\/span><\/span>998386: Photographic and videographic processing services\u201d<\/i><\/span><\/span> and not<\/span><\/span> under \u201c<\/span><\/span>998912: Printing and reproduction services of recorded media, on a fee or<\/i><\/span><\/span> contract basis\u201d of <\/i><\/span><\/span>the scheme of classification of service annexed to notification No.<\/span><\/span> <\/i>11\/2017-Central Tax(Rate) dated 28.06.2018<\/span><\/span>.<\/i><\/span><\/span> 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 28.06.2017.<\/span><\/span><\/p>\n

5. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board.<\/span><\/span><\/p>\n

Yours Faithfully,<\/span><\/span><\/p>\n

Harsh Singh<\/span><\/span><\/p>\n

Technical Officer (TRU)<\/span><\/span><\/p>\n

Email: harshsingh.irs@gov.in<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Circular No. 84\/03\/2019-GST F. No. 354\/428\/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 1th January 2019 To, The Principal Chief Commissioners\/ Chief Commissioners\/ Principal Commissioners\/ Commissioner of Central Tax (All) \/ The Principal Director Generals\/ Director Generals (All) Madam\/Sir, Subject: Clarification … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-4497","post","type-post","status-publish","format-standard","hentry","category-gst"],"yoast_head":"\n