Quick summary
- From Sept 22, 2025, India moves to two GST slabs: 5% and 18%.
- Printing job work - you give us paper; we only print - (SAC 9988): 5% for the notified printing of goods under Chapter 48/49 concessional entry; residual job work is 18%.
- Paper packaging like cartons/boxes and rigid boxes, is 5%.
- Commercial printing (brochures, catalogues posters, calendars, etc.) stays 18% except for some education items (e.g., exercise books and textbooks,) which are Nil.
Industry‑wise quick product purchase map
Use this as a shortcut to find the items you buy most often.
| Industry | Most‑used print & packaging from us |
|---|---|
| Ceramic Manufacturing | Ceramic tiles handy/binders, swatch folders, dealer display kits, product catalogues, rigid sample kits, mono cartons for accessories, corrugated shippers |
| Pharmaceuticals | Mono cartons (inner/outer), labels, leaflets/inserts, outserts, display cartons, shipper cartons, paper bags for sample kits |
| Laminate Manufacturers | Laminate catalogues, swatch decks, laminate sample boxes/presentation kits, dealer binders, rigid brand kits, corrugated shippers |
| Advertising Agencies | Brochures, look‑books, flyers/leaflets, posters, danglers & wobblers, POS kits, presentation folders, calendars, stickers |
| Cosmetic Manufacturing | Rigid boxes (magnetic/shoulder‑neck/drawer), mono cartons, display boxes, sleeves, labels, inserts/leaflets, premium paper bags |
| Perfume Manufacturers | Rigid gift boxes, mono cartons, sleeves, inlays, brand kits, paper bags, display boxes |
| Toys Manufacturing | Paper‑based board games (boards/cards/tuck boxes), hang tags, instruction booklets, stickers, corrugated shippers |
1) Job Work (you supply paper; we print and execute the job)
What is it?
You give us the paper/board. We do the printing/finishing as a service and return the printed sheets/parts to you.
Classification: SAC 9988 (manufacturing / job-work service on another person’s goods).
GST after 22 Sept 2025 (simple rule):
- 18% GST (with ITC) is the general rate for printing job work.
- 5% GST (with ITC) applies only when we are printing goods that are themselves in 5% or Nil GST (for example: books/newspapers, many paper packaging products like cartons/boxes – HSN 4819 and paper bags).
- Always use the correct HSN/SAC on your PO and invoice. We will guide you if your job fits the 5% concession.
| Job type (client gives paper/board) | Common examples | Before | After (from Sept 22) | Notes |
|---|---|---|---|---|
|
Commercial Offset Printing job work (does not meet the 5%/Nil output condition) |
Most marketing/commercial prints on supplied paper |
18% | 18% | Concessional job‑work entry; full ITC allowed. |
|
Packaging Printing job work (output goods taxed @ 5% or Nil) |
Mono Cartons/boxes/Rigid Boxes (HSN 4819), books/newspapers, similar low-rated items |
18% | 5% |
SAC 9988 concessional entry. ITC available. |
2) Packaging (we supply paper + print + finishing; you get finished goods)
Big change: Most paper‑based packaging products is now 5%.
| Product family | HSN (indicative) | Before | After (from Sept 22) | Notes |
|---|---|---|---|---|
| Mono Cartons / Folding Cartons | 4819 | 12% | 5% | Pharma, FMCG, cosmetics, food, electronics cartons. |
| Display Boxes (paper/paperboard) | 4819 | 12% | 5% | Counter displays, shelf‑ready units. |
| Paper Bags | 48 (relevant headings) | 18% | 18% | Shopping bags, SOS bags, e‑comm paper mailers. |
3) Rigid Boxes (luxury boxes)
Classification: Usually 4819 when made of paperboard → 5% after the change.
| Rigid box type | Examples | Before | After (from Sept 22) | Notes |
|---|---|---|---|---|
| Book‑style / Clamshell | Premium gifting, fashion, devices, mobile accessories rigid boxes | 12% | 5% | |
| Magnetic‑closure | Cosmetics, electronics, employee welcome kits | 12% | 5% | |
| Shoulder‑and‑Neck | Luxury packaging | 12% | 5% | |
| Drawer / Slider | Jewellery Packaging, accessories | 12% | 5% | |
| Collapsible (Flat‑pack) | Retail kitting, D2C | 12% | 5% |
4) Commercial Printing (finished marketing/education items)
General rule: 18% for most promotional/marketing prints sold as a service or as printed matter, Nil for some education items.
| Product family | Examples | Before | After (from Sept 22) | Notes |
|---|---|---|---|---|
| Brochures, Catalogues, Magazines, Laminate Catalogues | Real‑estate brochures, laminate catalogues, product catalogues, magazines | 18% | 18% | Standard promotional prints. |
| Flyers, Leaflets, Posters, Danglers, Wobblers, Stickers | POS/POP items for trade & retail | 18% | 18% | Includes window/poster kits. |
| Folders, Corporate Stationery, Notepads | Presentation folders, letterheads, envelopes | 18% | 18% | Stationery packs for teams. |
| Calendars (wall/table) | Annual corporate calendars | 18% | 18% | With custom finishing. |
| Invitations & Greeting Cards | Wedding/brand invites, seasonal cards | 18% | 18% | Foil/emboss/UV as per spec. |
| Educational books (textbooks/educational books) | School/college textbooks, course books | Nil | Nil | Printed books remain Nil. |
| Exercise books/notebooks | School/college exercise books | 12% | Nil | Nil‑rated post‑change. |
| Large‑format (non‑paper substrates) | Vinyl/flex banners, foam sheet prints, ACP signs | 18% | 18% | Substrate/service HSN may vary. |
We also produce (generally 18% unless Nil/5% applies): Marketing visual aids, exhibition catalogues, internal publications, coffee‑table books, information inserts/outserts, real‑estate project brochures, laminate catalogues, calendars.
Simple tip: If you earlier supplied paper to save tax, that gap is smaller now for packaging. Pick the model that saves your time and helps your cash flow.
5) Paper‑based Board Games (printed paper/paperboard)
Classification: HSN 9504 (board games, playing cards, chess boards, different boards games, and other table/parlour games).
Big change: 12% → 5% from Sept 22, 2025.
| Product family | Examples we can supply/print | Before | After (from Sept 22) | Notes |
|---|---|---|---|---|
| Paper‑based board games | Ludo/Snakes & Ladders boards, foldable game boards, paperboard chess boards, playing cards sets, instruction leaflets/inserts | 12% | 5% | Falls under HSN 9504 board games. If a wooden/plastic board is supplied by you, printing on that substrate may follow a different HSN/service classification. |
Simple tip: For paperboard game kits, ask us for a bundled quote (board + cards + tuck box). All are in the 5% slab if classified under HSN 9504.
6) Corrugated Boxes
Classification: 4819 (corrugated cartons/boxes) → 5% after the change.
| Corrugated type | Examples | Before | After (from Sept 22) | Notes |
|---|---|---|---|---|
| Shippers / Master cartons | FMCG, pharma, e‑commerce | 12% | 5% | |
| Die‑cut mailers | Retail/e‑commerce | 12% | 5% | |
| Display shipper cartons | Shelf‑ready packs | 12% | 5% |
Buyer checklist for Sept 22 switchover
- Use the correct GST rate and HSN code on every line (for example: 4819 for cartons/rigid boxes; 9988 for job work).
- Choose the best route for your order: job work (5%) or turnkey goods (often 5% for paper packaging).
- For repeat POs/orders, ask us for a simple sheet that shows the GST rate changes.
- If you supply paper, confirm your job qualifies as Chapter 48/49 job work @ 5%.
- If you want simplicity, consider turnkey supplies (many paper packaging outputs are now 5% GST).
FAQs
When do the new GST rates apply?
For invoices dated on or after Sept 22, 2025, if no further change is notified by the GST Department.
Is all printing job work 5% now?
No. 5% applies when the job work is for paper/printed goods (Ch. 48/49). Other job work is 18%. Please check with us before you place the order.
Are all commercial prints 18%?
Most marketing and promotional prints are 18%. Educational books and exercise books are Nil. For your exact item, please check with your CA or legal advisor before you implement.
Will packaging be cheaper overall?
Yes. Paper and paperboard packaging is 5% GST now. Many buyers may use the savings to add premium finishes. The government is also encouraging paper packaging because it is recyclable and eco‑friendly.
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