Service tax applicability - printing

This query is : Resolved

ashok kumar g (Querist)
Follow

11 September 2012 Dear All,

We are a logistics company & we provide the below service to one of our customers.

1. We are getting the pre-printed stationary and data from customers in which we are printing the data in the paper.
2. After printing we are make activities like cutting the pages and folding of the pages and pasting the stickers.

can any person tell whether we need to charge the service tax on this and i want to know whether MVAT(maharastra) is appliable not.

ashok kumar g

ashok kumar g (Querist)
Follow

18 September 2012 hi experts,

Waiting for your inputs

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

24 July 2025 Here’s a detailed reply for your query on service tax and VAT applicability on printing services in Maharashtra:

Service Tax Applicability
Your activity involves printing on pre-printed stationery provided by the customer, along with cutting, folding, and pasting stickers.

Under service tax laws (pre-GST), printing services are taxable under the heading “Printing Service”.

However, since you are printing on pre-printed stationery supplied by the customer, this is treated as a “job work” in printing.

According to Service Tax law and notifications, job work in printing (where raw materials are supplied by the customer) is exempt from service tax.

Therefore, if you are only performing job work (printing + finishing) on customer-supplied materials, you do not need to charge service tax.

VAT (Maharashtra VAT) Applicability
Since you are only providing job work on the stationery (which is not a sale of goods), VAT is generally not applicable on your job work charges.

VAT applies only when there is a sale of goods.

If you are selling any goods (like printed stationery) to the customer, VAT would be applicable on such sales.

But pure job work where goods remain the property of the customer does not attract VAT.

Summary
Activity Service Tax VAT (Maharashtra)
Printing job work on customer supplied paper Exempt (No charge) Not applicable
Sale of printed stationery (if any) Applicable Applicable (at applicable VAT rate)

Recommendation
Maintain clear records to show that the stationery is supplied by the customer and your role is purely job work.

No service tax or VAT should be charged on job work services.

If you sell any printed goods, charge VAT and service tax accordingly.

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