Shanti Prime Publication Pvt. Ltd.
Classification of Service — As per Circular No. 84/03/2019 - GST dated 01.01.2019, service of printing pictures falls under service code 998386 - Photographic and Videographic processing Services and not under 998912 Printing and Reproduction Services of recorded media, on a fee or contract basis. The work of printing of images from digital media executed by the applicant comes within the ambit of Service Classification Code 998386 as the colour printing of images from digital media is specifically covered under this classification. Thus, the colour printing of images from digital media is under Service Classification Code 998386 and taxable at the rate of 18%. — Colortone Process Pvt Ltd., In Re….  11 TAXLOK.COM 059 (AAR-Kerala)