Manufacture or not

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, 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.