Color printing of images from digital media is taxable @ 18% GST

In re M/s. Colortone Process Pvt. Ltd. (GST AAR Kerala)

Will the service of printing work carried out by the applicant come within the purview of service of printing of pictures as covered under Cir.No.84/03/2019-GST dated 01,01.2019.

The colour printing of images from digital media is covered under Service Classification Code 998386 and taxable at the rite of 18%.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KERALA

Ms. Colortone Process Pvt. Ltd. is engaged in activity of high quality digital printing sevices. The customers provided the content that is to be printed and the applicant is executing the job work of printing. The cost of printing depends upon the quality of paper selected for the printing, The applicant neither owns nor generates any content. As the printing technology has developed, the applicant has adopted state of art digital technology driven by the use of computers so that the high quality of the printout can be generated like photographic prints. The applicant has requested advance ruling on the following:

Please become a Premium member. If you are already a Premium member, login here to access the full content.