Printing Photograph from digital medial classified under 998396 is taxable at 18% GST

Stark Photo Book Vs Assistant Commissioner (Intelligence) (Kerala High Court) Kerala High Court held that printing photographs from digital media is covered under classification SAC 998396 and hence it is taxable under 18% GST. Accordingly, writ petition is dismissed. Facts- The petitioners’ firm is a partnership firm running an offset printing press engaged in the printing and sales of brochures, books, magazines, posters, leaflets, photo books, notice etc. According to them, the content would be supplied by the customer as digital files or digital video through CD/DVD/SVD/Pen drive and th...