Circular 84/03/2019 - Central Tax

Date: January 1, 2019

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Subject

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

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…

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