Printing of photographs provided in soft form, binding them and selling them as photo books, amounts to manufacture under Excise Tariff Heading 4911 and therefore not liable to Service Tax. After the introduction of GST, said item was liable to GST of 12% as a supply of goods.

Title: COMMISSIONER of CGST, CHANDIGARH vs VENUS ALBUMS COMPANY PVT. LTD. Court: Supreme Court Citation: Civil Appeal Nos. 8234-8236 of 2019 with C.A. Nos. 8237 of 2019 & 912 of 2021 and Diary No. 18113 of 2021 (2023) 3 Centax 10 (S.C.)

Supreme Court dismissed the appeal of the Department against the Tribunal (CESTAT) Order in the case of Venus Albums Co. Pvt. Ltd. v. Commissioner — 2019 (22) G.S.T.L. 386 (Tribunal)