12% GST Payable on printing of photographs from media: AAR

In re Photo Products Company Pvt Ltd (GST AAR West Bengal) The activity carried out by the Applicant “printing of photographs from media” is classifiable under SAC 9989. The activity carried on by the Applicant, thus is taxable at 12% under Serial No. 27 (i) of Notification No. 11/2017 – Central Tax (Rate) dated 28/06/2017 (1135 – FT dated 26/06/2017 of the State Tax), as stood amended vide Notification No. 31/2017 – Central Tax (Rate) dated 13/10/2017 (1795 – FT dated 13/10/2017 of the State Tax). FULL TEXT OF ADVANCE RULING 1. The Applicant is stated to be printing content suppl...