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Gst on photocopy - is it a 'composite' supply?

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CFO
64 Points Posted on 12 January 2018

Dear Professional Experts, my apologies if I am being little ignorant....

 

Please clarify - Will the sale of a photocopied paper be treated as a ‘Composite’ Supply, with “Photocopy” (Service) being the principal component and the sale of Paper (Goods) being naturally bundled with the photocopying?

 

Thanks

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On 12 January 2018 at 16:40 Report
Replies (21)
Guest
Yes, it is a composite supply. Your conclusion is correct.
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On 12 January 2018 at 20:26
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B.Com
374 Points Posted on 15 January 2018
means how much tax...18 or 12 percent
1 Reply
On 15 January 2018 at 22:44
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B.Com
374 Points Posted on 09 February 2018
means how much tax on photocopying
1 Reply
On 09 February 2018 at 16:31
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CFO
64 Points Posted on 09 February 2018

Yes

Originally posted by : percy
means how much tax on photocopying

 

1 Reply
On 09 February 2018 at 16:37
Guest
18% tax on photocopying service.
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On 09 February 2018 at 16:44
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B.Com
374 Points Posted on 09 February 2018
though we use our own supply like paper..ink..etc
1 Reply
On 09 February 2018 at 16:48
Guest
So!? Could you explain what you mean? You'll get input credit on that materials.
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On 09 February 2018 at 16:51
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B.Com
374 Points Posted on 09 February 2018
S.No

Nature of Item / Service

HSN / SAC

Goods / Service

Rate of GST

1

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 IGST @ 12 percent. or 5 percent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.

(Essentially this is a Printing Job Work where Paper Belongs to Printing Concern)

 

Heading 9989(i)

Servic
1 Reply
On 09 February 2018 at 16:52
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B.Com
374 Points Posted on 09 February 2018
for this they say it is 12%...doesn't photocopying meet this is craitir
1 Reply
On 09 February 2018 at 16:54
Guest
It's about printing. You are asking about photocopying. There is difference between these.
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On 09 February 2018 at 17:17
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B.Com
374 Points Posted on 09 February 2018
if both r same then will agree
1 Reply
On 09 February 2018 at 17:19
Guest

:-) "if both are same" .. how? Where are you so confused?

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On 09 February 2018 at 17:22
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CFO
64 Points Posted on 09 February 2018
Originally posted by : Manish
:-) "if both are same" .. how? Where are you so confused?

Dear Manish - Thanks for your logical & valid queries.

 

Kindly refer my original question (e.g. a shop providing photocopying service by using its own paper) and the GST to be charged by these vendors. I wanted to just get the version of official law + latest practice going in the market :)

1 Reply
On 09 February 2018 at 17:32
Guest

Refer section 8 of CGST Act.

Reply
On 09 February 2018 at 17:43


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