Sale of Goods or Services?

Your arrangement is a Sale of Goods (Exempt Books) since you pay for the printing services outsourced to the book shop. RCM applies at 12% on author royalties unless the author explicitly opts for Forward Charge. RCM also applies to foreign translation rights as it is classified as an Import of Service taxable under reverse charge.

Sending PDF content for printing is a SERVICE under GST since you are licensing intellectual property, not transferring a physical good. The classification as goods applies only when tangible items change hands.

On your specific questions:

1. GOODS OR SERVICES: Service. SAC 9989 covers other services related to publishing and content, or SAC 9973 for IPR-based licensing arrangements. GST rate is typically 12% or 18% depending on the exact nature.

2. WHO PROVIDES THE SERVICE: The publisher is the service provider and the printing shops are recipients.

3. RCM ON AUTHOR ROYALTIES: Yes. Entry 5 of Notification 13/2017-CT(R) explicitly brings transfer of copyright by an author in original literary works to a publisher in India under Reverse Charge. You (the publisher) pay GST at 12% under RCM. The author does not charge GST.

4. FOREIGN TRANSLATION RIGHTS (FOREIGN CURRENCY): Also RCM. Under Section 5(3) of the IGST Act, import of services by a registered business is taxable in the hands of the Indian recipient under reverse charge. Pay IGST on the import value.

Note on the shop arrangement: If shops handle printing and remit you revenue minus their costs, you may be acting as principal and shops as job workers. Clarify the contract as this affects place of supply and invoice structure.

For GST return filing requirements covering all these supply types, see: taxgarden.in/blog/types-of-gst-returns-india-2026