AAR : Printing of letter-head, restaurant menu card, visiting card, falls under SAC 998386, taxable at 18%

May 14,2019

Kerala AAR holds that printing works done by applicant like printing of letter head, visiting card, invitation card, poster, restaurant menu card, etc., with photo quality perfection, comes within the purview of service of “printing of pictures” covered under SAC 998386; Clarifies that printing of pictures/images on glossy paper/photo paper will not come under SAC 998912 (‘Printing and reproduction services of recorded media”) as there is specific exclusion of colour ...


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