Classification of Service — Service of ”printing of pictures“ falls under service code 998386 and 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. Thus, The activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media will be classifiable under Service Code 998386 and liable to tax @ 18% (9% each CGST and MGST). — Colo Color (Prop. Hiral Pinkal Rambhia), In Re… [2019] 12 TAXLOK.COM 096 (AAR-Maharashtra)