Printing Press under Composition Scheme
This query is : Resolved
04 April 2025
HELLO EXPERTS, A PRINTING PRESS IS UNDER COMPOSITION SCHEME IN GST. WHAT WILL BE GST RATE WHEN CONDITION 1 ONLY JOB WORK IS DONE. CONDITION 2 GST RATE WHEN JOB WORK DONE WITH SOME MATERIAL IS USED OR MIXED SUPPLY MADE. LEARNED EXPERTS OPINIONS ARE SOUGHT WITH DETAILS. REGARDS
12 August 2025
Hey! Here’s a clear explanation on GST rates for a Printing Press under Composition Scheme based on your two scenarios:
1. When only Job Work is done (Condition 1):
Job work of printing services is covered under GST.
Under Composition Scheme, the rate is 6% (3% CGST + 3% SGST) on turnover.
But this applies only to manufacturers or traders opting for composition.
If the printing press is only doing job work (not manufacturing), it cannot opt for composition.
GST Rate on Job Work (normal scheme):
Job work services related to printing usually attract 18% GST (standard rate).
Summary:
Under composition scheme, if eligible (manufacturer), flat 6% tax on turnover.
If only job work (service) without manufacturing, composition scheme is not available, and GST is 18% on job work.
2. When Job Work is done with some Material used or Mixed Supply (Condition 2):
If printing involves use of materials supplied by the principal or own materials mixed with job work, it is considered supply of goods and services together (Mixed Supply).
GST rate on mixed supply is the rate of the highest taxable supply.
Materials used for printing generally attract 18% GST.
So, if material + job work, GST will be 18% on entire value.
Composition scheme is not applicable if turnover includes supply of goods.
1. When only Job Work is done (Condition 1):
Job work of printing services is covered under GST.
Under Composition Scheme, the rate is 6% (3% CGST + 3% SGST) on turnover.
But this applies only to manufacturers or traders opting for composition.
If the printing press is only doing job work (not manufacturing), it cannot opt for composition.
GST Rate on Job Work (normal scheme):
Job work services related to printing usually attract 18% GST (standard rate).
Summary:
Under composition scheme, if eligible (manufacturer), flat 6% tax on turnover.
If only job work (service) without manufacturing, composition scheme is not available, and GST is 18% on job work.
2. When Job Work is done with some Material used or Mixed Supply (Condition 2):
If printing involves use of materials supplied by the principal or own materials mixed with job work, it is considered supply of goods and services together (Mixed Supply).
GST rate on mixed supply is the rate of the highest taxable supply.
Materials used for printing generally attract 18% GST.
So, if material + job work, GST will be 18% on entire value.
Composition scheme is not applicable if turnover includes supply of goods.
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