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GST rate on printing of Books

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(Querist)
21 October 2021 A printing house which prime business is executing printing job on contract basis. They received a contract for printing of a book. Other situations are as under :-
1. the content belongs to the customer,
2. physical input i.e. paper will be supplied by the customer,
3. the customer is a unregistered person under GST.
Now my question is what will be the SAC code in this case and what will be the GST rate ?

Please suggest with relevant notifications or sections as per Act.

Thank you ....
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
14 November 2021 GST 18% with sac code '9988'.
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