Composite supply

In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wallpaper etc. where design, logo etc. are supplied by the recipient but made using physical inputs including paper belonging to the printer. Identify the nature of composite supply and its taxability by giving appropriate reasons.

 

Replies (1)
9989 (i) Services by way of printing of all goods falling under Chapter 48 or 49 including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 6 12

 

or

 

9989 (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 9 18

 

See chapter 48 and 49 and link with raw material. 

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