Publishing, printing and reproduction 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) 547 Group 99891 Publishing, printing and reproduction services 548 998911 Publishing, on a fee or contract basis 549 998912 Printing and reproduction services of recorded media, on a fee or contract basis Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99891 - Publishing, printing and reproduction services This group includes transfer of intangible inputs, rather than physical inputs, when outsourcing (parts or all) of the production process. The units providing the service do not own or retain usage rights to the intangible inputs. This includes publishing of printed matter, software, etc. on a fee of contract basis. 998911 - Publishing, on a fee or contract basis This service code includes publishing, on a fee or contract basis, of printed matter, software etc. 998912 - Printing and reproduction services of recorded media, on a fee or contract basis This service code includes newspaper and book printing services, printing services directly onto plastic, glass, metal, wood or ceramics and other printing services n.e.c. This also includes services as i. those related to bookbinding, folding, assembling, stitching, gluing, collating, basting, adhesive-binding, trimming, gold stamping services; ii. other book finishing services such as folding, cutting, stamping, drilling, punching, perforating, embossing, sticking, gluing and laminating; iii. services of processing matrices, films, bromide prints or electronic data in order to generate original texts to be reproduced (composition, photo composition, plate-making); iv. services combining text and image techniques for making a reproducible original; production services of other reprographic products such as overhead projection foils, sketches, layouts, dummies; v. preparation services of digital data, e.g., enhancement, selection, linkage of digital data stored on EDP data carriers; other graphic service activities related to printing; rebinding services This service code also includes i. reproduction services from master copies of gramophone records, compact discs and tapes with music or other sound recordings; ii. reproduction services from master copies of videotapes, laser discs, DVD or other media with motion pictures and other video recordings; iii. reproduction services from master copies of software and data on all kind of disks, tapes, cartridges and other media This service code does not include: - colour printing of images from film or digital media, cf. 998386 - audio and video production services, cf. 999613