AAR : Printing photographs for customers constitutes 'supply of services', taxable at 12%

AAR holds that printing content supplied by customers through media on photographic paper qualifies as “supply of service”, classifiable under SAC 9989; Notes that supply of printed pictures and photographs and similar items reproduced with the aid of computer or any other device, is classifiable under Heading 4911 of First Schedule to Customs Tariff Act which is aligned to GST Act for purpose of classification; However, as per the applicant, neither is the matter pre-pri...