Printing Digital Images/Letters On Paper Constitutes Services, Attracts 18% GST Not 12%: Kerala High Court

The Kerala High Court ruled that printing of digital images, letters, or photographs on paper amounts to a “service” under the GST framework and attracts 18% GST instead of 12%. The judgment clarified that the activity involves transformation of digital content into tangible form and is distinct from sale of goods. The Court’s interpretation of HSN codes reaffirms the principle that classification under GST depends on the dominant nature of the transaction — in this case, a supply of service.