Clarification on issue of classification of service of printing of pictures covered under 998386. - GST - States - Circular No. 55/2019-TNGST

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF STATE TAX EZHILAGAM, CHENNAI-600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Dated: 23.04.2019 Circular No. 55/2019-TNGST (RC No.26/2019/A1/Taxation) Sub: Clarification on issue of classification of service of printing of pictures covered under 998386. It has been brought to the notice that the service of printing of pictures correctly covered under service code 998386 - Photographic and videographic processing services is being classified by trade under service code 998912 - Printing and reproduction services of recorded media, on a fee or contract basis . The two service codes attract different GST rate of 18% and 12% respectively and therefore wrong classification may lead to short payment of GST. 2. The matter has been examined. According to Explanatory Notes to the scheme of classification of services, the service code 998386 Photographic and videographic processing services, includes, - developing of negatives and the printing of pictures for others according to customer specifications such as enlargement of negatives or slides, black and white processing; colour printing of images from film or digital media; slide and negative duplicates, reprints, etc; developing of film for both amateur photographers and commercial clients; preparing of photographic slides; copying of films; converting of photographs and films to other media 3. Further, according to explanatory notes, the service code 998912 Printing and reproduction services of recorded media, on a fee or contract basis clearly excludes - -colour printing of images from film or digital media, cf. 998386, -audio and video production services, cf. 999613 4. In view of the above, it is clarified that service of printing of 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 of the scheme of classification of service annexed to notification No. II (2)/CTR/532/(d-14)/2017 dated 29.06.2018. The service of printing of pictures attracts GST @ 18% falling under item (ii), against serial number 21 of the Table in notification No. II (2)/CTR/532(d-14)/2017 dated 29.06.2017. 5. This pari materia circular is issued with reference to the circular issued by the Government of India on the recommendation of the GST Council in the reference cited. Sd/-T.V. Somanathan Commissioner of State Tax