The West Bengal Authority for Advanced Ruling recently ruled that the activity of “printing of photographs from media” is classifiable under SAC9989 and hence taxable at 12%.
The applicant, Photo Products Company Pvt. Ltd., is engaged in the activity printing to processing of images provided by customers on materials as per the customer’s requirement.
The Authority found that the end product is not one that is supplied and the whole activity can be categorized only into printing service which is specific from customer to customer. Since the printed material have no value as independent goods, hence the applicant was found out by the authority not to be supplying goods classifiable under 4911 of the Tariff Act.
Relying upon the decision in the case of Rainbow Colour Lab where the Apex Court held that these aforementioned activities should be treated as service, the authority consisting Vishwanath and Pathasarathi Dey, ruled that the service of printing is liable to be classified under SAC 9989.
Subscribe Taxscan Premium to view the Judgment
