CCI Online Learning
What do you want to learn today?

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

GST Rate on Printing Industry

This query is : Resolved 

What is the GST Rate for printing of brochures, leaflets, notices GST Act, 2017 ?

We provide printing services to our customers. Customers give their content, we design them and print it in a paper using machines. What is the GST Rate should I charge the customers.

What is the correct classification of above supply?

Whether it comes under HSN Code - 4901 ( Brochures, Leaflets and similar printed matters) or SAC Code - 9989 - Printing of Goods falling under Chapter 48 or 49

If 4901 is the case, the GST Rate is 5%
However if 9989 is the case, then it is 12%

What is the GST Rate I should charge?

If the 9989 is the correct classification, then why there is a seperate HSN Code for Brochures, Leaflets, etc

Kindly clarify on the above issue?

Thanks in advance

9989 is the right classification for printing job works. 5% GST applicable in your case.

5% GST applicable on Job work services on printing of all goods that comes under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil

Thank you soooo much sir for taking time to reply this.
Sir, What will be the classification, if printer provides paper and customer only gives content. We print the content given by the customer on our paper and give it to them. What will be classification sir?

when paper or other media is supplied by client to printer for printing, the GST rate is 5%. You are providing the contents so 5% GST applicable.

In case of printing of books, pamphlets, brochures, annual reports and the like where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belonging to the printer supply of printing of the content supplied by the recipient of supply is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services.

In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. , falling under chapter 48 or 49. Printed with design, logo, etc. , supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominately supply is that of goods and the supply of printing of the content (supplied by the recipient of supply) is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of under chapter 48 or 49 of the customs Tariff.

Thank you so much for your reply. Sorry to disturb you again

In such case, can the printer instead of providing a single supply, can he split the supply into two

First Supply being - supply of paper to customer - HSN 4810 - GST Rate - 12% for Goods part
Second supply being - printing on the paper provided by the customer - SAC 9988 (ii) & (iia) - thereby attracting 5% GST for service part

SAC 9988(ii) states GST Rate is 5% for
Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals (c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.

Brochure, Pamphlets fall under Chapter 49 (HSN 4901) and they attract GST @ 5%

Can the printer bill it as two supply?

Thanks in advance

Yes he can do so.
when paper or other media is supplied by client to printer for printing, the GST rate is 5%, but when such paper/media is acquired by printer himself towards order of client, the GST rate is 12%.

Thank you so much for your time and your valuable inputs sir.


You need to be the querist or approved CAclub expert to take part in this query .

Click here to login now

Similar Resolved Queries :

Trending Tags
ca rankholder interview
gst council meeting
ca exams may 2020
tin nsdl
Info Technology
pm cares fund
unified portal
gstr 9
companies act 2013
ca students
gst portal
GST Live Class

FM by Grant Thornton    |    x