Circular84/03/2019Central Tax
Clarification on issue of classification of service of printing of pictures covered under 998386
- Date:
- January 1, 2019
Content
It has been brought to the notice of the Board 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 diffe…