Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Manufacture or not

08 March 2018

Does the printing of photographs on photo sheets amounts to manufacturing or not.
and which percentage applies to them in composition scheme
please guide me in this regard

Reply
Follow
Share

4 Replies

RAMESH KUMAR SINGLA (PROFESSIONAL) (1777 Points)
Replied 08 March 2018

The process is manufacture and the rate of tax under GST is 1%.

Upgrade to CAclubindia Pro. Subscribe Now!

prasad Nilugal ( GST Practitioner & Accounts ) (14599 Points)
Replied 08 March 2018

I think Manufacturing means converted raw material in to finish Goods , so printing of photographs on photo sheet is type of service ,composition will not be applicable .

please cinfirm with others also. including definition of Manufacturing

1 Like

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 08 March 2018

in my view also it's a service

RAMESH KUMAR SINGLA (PROFESSIONAL) (1777 Points)
Replied 08 March 2018

In my view, the process would be service if the photoroll is given for development and printing to the photographer. What i have understood from the facts is that a plain sheet is being printed then what emerges out of the process is printed paper (photograph) which is absolutely different in name and characteristics from the original paper.