Colo Color ., In re

Date: May 24, 2019

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
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Subject Matter

Printing or reproducing the content given by the photographers on pen drive, CD, memory card etc will be classifiable under SAC 9983 86. 18% GST applicable.

Classification

Summary

Whether the activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media will be classifiable under Service Code 998912 or 998386? The Applicant is merel…

The submissions, as reproduced verbatim, could be seen thus- “Statement of relevant facts having a bearing on the questions) raised :  1.1. The Applicant is a multifaceted retail, wholesale and institutional Sales Company that offers a range of products, solutions, services and equipment related to digital printing. 1.2. The Applicant operates a retail chain of 19 digital labs and studi…

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