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

1121 views 21 replies

Vineet Jain

CFO

64 Points Joined July 2009

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

Replies (21)

Guest

Yes, it is a composite supply. Your conclusion is correct.

percy

B.Com

374 Points Joined October 2012

means how much tax...18 or 12 percent

percy

B.Com

374 Points Joined October 2012

means how much tax on photocopying

Vineet Jain

CFO

64 Points Joined July 2009

Yes

Originally posted by : percy
	means how much tax on photocopying

Guest

18% tax on photocopying service.

percy

B.Com

374 Points Joined October 2012

though we use our own supply like paper..ink..etc

Guest

So!? Could you explain what you mean? You'll get input credit on that materials.

percy

B.Com

374 Points Joined October 2012

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

percy

B.Com

374 Points Joined October 2012

for this they say it is 12%...doesn't photocopying meet this is craitir

Guest

It's about printing. You are asking about photocopying. There is difference between these.

percy

B.Com

374 Points Joined October 2012

if both r same then will agree

Guest

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

Vineet Jain

CFO

64 Points Joined July 2009

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 :)