Classification – Photo Books – Printing of photographs provided in soft form, binding them and selling them as photo books, amounts to manufacture under Tariff heading 4911 and therefore, not liable to service tax. After introduction of GST, said item was liable to GST @12% as supply of goods.
Commissioner of Central Goods and Services Tax v. Venus Albums Company (P.) Ltd. – [2023] 148 taxmann.com 411 (SC).