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Gst on photocopy - is it a 'composite' supply?

Vineet Jain (CFO) (59 Points)

12 January 2018

Dear Professional Experts, my apologies if I am being little ignorant....

Please clarify - Will the sale of a photocopied paper be treated as a ‘Composite’ Supply, with “Photocopy” (Service) being the principal component and the sale of Paper (Goods) being naturally bundled with the photocopying?

Thanks

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20 Replies

(Guest)

Yes, it is a composite supply. Your conclusion is correct.

1 Like

percy (B.Com) (370 Points)
Replied 15 January 2018

means how much tax...18 or 12 percent

percy (B.Com) (370 Points)
Replied 09 February 2018

means how much tax on photocopying

Vineet Jain (CFO) (59 Points)
Replied 09 February 2018

Yes

Originally posted by : percy
	means how much tax on photocopying

(Guest)

18% tax on photocopying service.

percy (B.Com) (370 Points)
Replied 09 February 2018

though we use our own supply like paper..ink..etc

(Guest)

So!? Could you explain what you mean? You'll get input credit on that materials.

percy (B.Com) (370 Points)
Replied 09 February 2018

S.No

Nature of Item / Service

HSN / SAC

Goods / Service

Rate of GST

1

Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract IGST @ 12 percent. or 5 percent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.

(Essentially this is a Printing Job Work where Paper Belongs to Printing Concern)

Heading 9989(i)

Servic

percy (B.Com) (370 Points)
Replied 09 February 2018

for this they say it is 12%...doesn't photocopying meet this is craitir

(Guest)

It's about printing. You are asking about photocopying. There is difference between these.

percy (B.Com) (370 Points)
Replied 09 February 2018

if both r same then will agree

(Guest)

:-) "if both are same" .. how? Where are you so confused?

Vineet Jain (CFO) (59 Points)
Replied 09 February 2018

Originally posted by : Manish
	:-) "if both are same" .. how? Where are you so confused?

Dear Manish - Thanks for your logical & valid queries.

Kindly refer my original question (e.g. a shop providing photocopying service by using its own paper) and the GST to be charged by these vendors. I wanted to just get the version of official law + latest practice going in the market :)