There are two service codes for the services of printing of pictures that too at two different rates of 18% and 12%. Therefore the classification of the same plays an important role while computing and discharging the GST liability.
Service code 998386 photographic and videographic service includes,- developing of negative and the printing of picture for other according to customer specification such as enlargement of negatives or slides black and white processing. colour printing of images from film or digital media; slide and negative, duplicates 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”
However as per 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, “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”
Conclusion:
Therefore printing of picture fall under service code “998386: photographic and video graphic services and not under “998912:Printing and reproduction services of recorded media, on a fee or contract basis” and hence printing of picture will attract GST @18% as per Notification 11/2017-CT (R) dated 28.06.2017.
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