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.