Audiovisual and related services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 669 Group 99961 Audiovisual and related services 670 999611 Sound recording services 671 999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television programme distribution services 674 999615 Motion picture projection services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99961 - Audiovisual and related services 999611 - Sound recording services This service code includes: i. services rendered in the process of converting sounds, words, and music to a permanent physical format using the specialized technical equipment of a sound recording studio ii. all recording services performed on location of a live, public event, such as a conference, seminar, meeting, or concert, etc. iii. recording of live radio broadcasts done within a sound recording studio iv. original recordings of sounds, words and music converted to a digital or analogue format 999612 - Motion picture, videotape, television and radio programme production services This service code includes: i. production and realization of motion pictures including animated cartoons primarily designed for showing in movie theatres ii. production and realization of motion pictures of all types (e.g., series, telefilms, including animated cartoons) primarily designed for showing on television iii. production and realization of promotional or advertising motion pictures iv. production of television programmes, live or recorded v. production of radio programmes, live or recorded vi. copyrighted motion picture, videotape, television and radio programmes produced without contract for outright sale (i.e. with allattendant property rights) Note: These originals are produced for sale that is implicitly or explicitly protected by copyright. 999613 - Audiovisual post-production services This service code includes: i. providing computerized and electronic image and sound processing services for audiovisual works (produced on film, video, or digital media, etc.), such as editing, transfer, colour correction, digital restoration, visual effects, animation, format conversion, compression and digital encoding, captioning, titling, subtitling, sound editing and design services ii. organizing and arranging the visual and audio aspects of an audiovisual work (produced on film, video, digital media, etc.) by analyzing, evaluating, and selecting scenes in terms of story continuity and dramatic and entertainment value, using equipment such as viewers, projectors, and digital video editing devices and techniques iii. incorporating stock shots selected from film and video libraries into film or video iv. transfers services, i.e. transferring an audiovisual work (produced on motion picture film, video, digital media, etc.) from one format to another with the purpose of adapting the production to a format selected for its presentation or preservation characteristics (e.g., creating backup masters or copies because the original is deteriorating). Examples include transfer of film to tape, tape to film, digital media to film, digital media to tape, diapose to video, photo to video, etc v. duplication and copying services for audiovisual works, except film, i.e. creating large-run and small-run reproductions of audiovisual works (video, digital media, etc.) for a variety of uses. The reproductions may be produced in a variety of formats, including VHS, DVD, streaming video, etc. vi. colour correction services, i.e. adding, modifying, or excluding colour of audiovisual works vii. (produced on film, video, or digital media, etc.) electronically, using digital techniques viii. digital restoration services for audiovisual works, i.e. removing scratches from audiovisual works (produced on film, video, or digital media, etc.) by using digital techniques to get the film ready for the transfer process ix. introducing visual effects to audiovisual works (produced on film, video, or digital media, etc.) by applying photographic or digital technology to the work after the principal photography or main shooting has occurred, such as miniatures, optical and digital effects, matte paintings, double printing, fades, and vignetting x. creating pictures, abstract designs and similar elements for an audiovisual work using animation techniques, such as computerized animation, sequences of drawings, or claymation (animation of personages and objects created with clay) xi. captioning services for audiovisual works, i.e. adding text to an audiovisual work (produced on film, video, or digital media, etc.), using a character generator or a captioning data generation system, including: a. open captioning services, which create text always visible on screen b. closed captioning services, which create text made visible on screen at the option of the user xii. titling services for audiovisual works, i.e. adding typesetter and graphical elements that serve to identify and enhance the audiovisual work (film, video, or digital media, etc.) through texts, including beginning titles, credits, and words subtitling services for audiovisual works, i.e. inserting text in the screen that translates the dialogues and titles of the original audiovisual work (produced on film, video, or digital media, etc.) to the language of the country in which the films or video is exhibited xiii. creating, adding and recording the sound elements (dialogue, music, sounds and silences) of an audiovisual work (produced on film, video, digital media etc.) for a soundtrack that synchronizes the audio with the visual portion of the work: a. composing, recording, mixing, and integrating original music and sound into the soundtrack of an audiovisual work b. recording of music that is timed to the sequence of an audiovisual work c. mixing and recording licensed and client-supplied music and sound for integration into the soundtrack of an audiovisual work d. integrating licensed and client-supplied music and sound into the soundtrack of an audiovisual work and synchronizing the sound elements with visual elements of the work xiv. licensing and/or agent services for licensing of music and sound bundled with mixing or integration services xv. other postproduction services for audiovisual works (produced on film, video, digital media etc.), including format conversion services, compression services etc. 999614 - Motion picture, videotape and television programme distribution services This service code includes: i. distribution of audiovisual works, including granting permission to exhibit, broadcast and rent audiovisual works that are implicitly or explicitly protected by a copyright owned or controlled by the licensor, usually intended for theatres, television, home video market etc., such as live action or animated films, videos, digital media, etc. ii. management services for motion picture rights Note: This product is transacted between the distributor and the exhibitor, television network, television station, video rental store etc. This service code does not include: - licensing services (by the copyright holder) for the right to reproduce, distribute or incorporate audiovisual originals, cf. 997332 999615 - Motion picture projection services This service code includes: i. motion picture, videotape and similar projection services (analogue or digital) in movie theatres, in open air or in cine-clubs, drive-ins, in private screening rooms or other projection facilities