Blog on Circular No. 84/03/2019-GST: GST Classification for Printing of Pictures
<p><a href="https://cms.plasament.com/storage/nisha/circular-cgst-84-new.pdf">circular-cgst-84-new</a><br><strong>Introduction</strong></p><p>The <strong>Central Board of Indirect Taxes and Customs (CBIC)</strong> issued <strong>Circular No. 84/03/2019-GST</strong> on <strong>January 1, 2019</strong>, to clarify the <strong>correct GST classification for the service of printing pictures</strong>. The circular addresses <strong>misclassification concerns</strong> that could lead to <strong>incorrect GST payments</strong>. It confirms that <strong>printing of pictures falls under the service code 998386 (Photographic and Videographic Processing Services) and attracts 18% GST</strong>.</p><hr><h3><strong>Key Highlights of the Circular</strong></h3><h4><strong>1. Correct Classification for Printing of Pictures</strong></h4><ul><li><strong>Printing of pictures should be classified under service code 998386: "Photographic and Videographic Processing Services".</strong></li><li>This category <strong>includes developing negatives, printing photos from films or digital media, and reprinting images</strong>.</li><li><strong>Applicable GST rate: 18%</strong>.</li></ul><h4><strong>2. Misclassification Issue</strong></h4><ul><li>Some businesses were <strong>incorrectly classifying printing of pictures under service code 998912: "Printing and Reproduction Services of Recorded Media"</strong>, which attracts a <strong>lower 12% GST rate</strong>.</li><li><strong>Clarification: Service code 998912 does not cover printing of pictures</strong>, as per explanatory notes.</li></ul><h4><strong>3. Exclusions from Service Code 998912</strong></h4><ul><li>Service <strong>code 998912 specifically excludes</strong>:<ul><li><strong>Colour printing of images from film or digital media</strong> (which belongs to service code 998386).</li><li><strong>Audio and video production services</strong>.</li></ul></li></ul><h4><strong>4. GST Applicability</strong></h4><ul><li><strong>Printing of pictures falls under Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017</strong>.</li><li><strong>GST Rate: 18%</strong> (Item (ii) under Serial No. 21 of the Table in the notification).</li></ul><hr>