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Goods & Services Tax (GST) for Printing Press

1. Meaning and definition of Job Work:

Job work is defined under section 2(68) of Central Goods and Services tax (CGST) Act as “job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly.”



1. Rate of GST

I. HSN/SAC 9988 - Manufacturing services on physical inputs (goods) owned by others:


I. HSN/SAC 9989 – Other manufacturing services where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer:


Chapter 48 – Goods attracting CGST & SGST/UTGST @ 2.5% or Nil / IGST @ 5% or NIL

a. Newsprint in rolls or sheets

b. Judicial, Non-Judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government

c. Postal items, like envelope, post card etc. sold by Government

d. Kites, Paper mache articles, Braille paper

Chapter 49 – Goods attracting CGST & SGST/UTGST @ 2.5% or Nil / IGST @ 5% or NIL

a. Printed books including Braille books, Pamphlets

b. Brochures, leaflets and similar printed matter, whether or not in single sheets

c. Dictionaries and encyclopaedias and serial instalments

d. Newspapers, journals, periodicals and other appearing atleast 4 times a week

e. Children’s picture books, drawing or colouring books

f. Music which is printed or manuscript whether or not bound or illustrated

g. Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topological plans and globes printed in book form or others

h. Rupee notes or coins when sold to Reserve Bank of India or Government of India

i. Cheques in loose of book form

All other goods mentioned in GST Tariff shall be taxable @ CGST & SGST/UTGST 6% of IGST 12%


Regards,

CA. Saket Agarwal

Partner - Indirect Taxation

+91 9619510210