Clarification on issue of classification of service of printing of pictures covered under 998386

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..... mmissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issue of classification of service of printing of pictures covered under 998386- reg. It has been brought to the notice of the Board that the service of "printing of pictures" correctly covered under service .....

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..... uplicates, 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 ima .....

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