From September 22, 2025, India's GST system for printing and paper packaging will shift to two main slabs: 5% and 18%. This change significantly impacts various printing services and packaging solutions. While commercial printing generally remains at 18%, paper packaging like cartons and rigid boxes will now be taxed at 5%, with some exceptions like exercise books and textbooks being Nil. Job work rates also vary, with a 5% rate applying to specific printing on goods already in the 5% or Nil category, while residual job work is 18%.
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 box
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The new GST rates will apply for invoices dated on or after September 22, 2025, provided no further changes are announced by the GST Department.
No, only printing job work performed on goods that are themselves taxed at 5% or Nil (such as books or certain paper packaging) will be subject to the 5% GST rate. Other printing job work will be at 18%.
Most paper and paperboard packaging products, including mono cartons, folding cartons, display boxes, rigid boxes, and corrugated boxes, will now be taxed at a 5% GST rate.
Most commercial printing, such as brochures, catalogues, flyers, and posters, will continue to be taxed at 18%. However, certain educational items like exercise books and textbooks will be Nil-rated.
Paper-based board games and playing cards, classified under HSN 9504, will see a significant reduction from 12% to a 5% GST rate effective September 22, 2025.