What they think?
An AIFMP delegation comprising of Uday Dhote, Vinod Kumar Jain, Rajesh Sardana, Bhuvnesh Seth and Kailash Babu met concerned officials in Ministry of Finance in New Delhi on 21 July 2017 in order to gain clarity on the rates of GST applicable to various printed products.
Summarising the discussion, Dhote says, "When the printing units are using contents given by the customer, according to the department, they are prima facie engaged in producing customised printed materials and would be treated as 'supply of printing services' and be subjected to GST rates as per Serial No 26 and 27 of Notification 11 – Central Tax (Rates) dated 28 June 2017."
Notification 11 – Central Tax (Rates) dated 28 June 2017: GST rates as per Serial No 26 and 27
1. In case where content and paper or paperboard is supplied by customer (SAC 9988)
a. The GST rate is 5% when job work is in relation to printing of newspapers, books, journals or periodicals
b. The GST rate is 18% when job work is in relation to printing of products other than (a) above
2. In case where only content is supplied by customer (SAC 9989), the GST rate is 18%
Dhote adds, "It is only when the content and printing are both belonging to the printer, it will be ‘supply of goods’ subjected to GST as per HSN Codes and rates given in Notification 1 – Central Tax (Rates) dated 28 June 2017."
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