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
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Manufacture or not
Replies (4)
The process is manufacture and the rate of tax under GST is 1%.
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
in my view also it's a service
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.
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