Rate on printing job work

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what is tax rate on job works of printing of school books? materials provide by the government ( job work services to government agencies )
Replies (3)
Rate on printing job work is under the purview of gst obviously subject to certain conditions .
In my opinion job work services provided to government will be exempt.

As per entry no. 3 and 3A of the exemption notification, any pure services or composite services provided to Government by way of any activity in relation to function under Article 243G/243W of the Constitution will be exempt supply.
As per the Article 243G/243W, functions include the matters as per the 11th/12th schedule.
'Education, including primary and secondary schools' is a matter in the 11th and 12th schedule.

Since, the job work is service to government in relation to Education(printing of school books), it comes within the ambit of exempt supply.
Printing school books is exempt


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