Menu
Rate on printing job work
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)
Quick Summary
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.
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
Recent Topics :
- GIFT REGARDING
- TDS on salary to non resident managing director
- Ewaybill and Transport documents (Lorry receipt)
- LTCG on sale of Builder Buyer Agreement
- Rule 13(2)(h) and valuation of CCDs
- Leave encashment, New labour code, Management cadr
- GST clarification needed:
- TDS processed with short deduction default
- TDS on rent paid to RNOR Landlord. Can RNOR US tax
- PAN CANCELLATION OF A DISSOLVED PARTNERSHIP FIRM
Related Topics :
CAclubindia
