GST ON PRINTING INDUSTRY – A DETAILED
ANAYLSIS & ITEM WISE RATE TABLE STUDY

Printing
Industry is a very wide Industry ranging from Newspapers to Commercial Books
and Periodicals. Involvement of Jobwork and changes in definitions have made
significant changes in the way GST Applies on Printing Works vis-à-vis Earlier
VAT & Service Tax Regime.
This
article is less legal and more for information purpose. I have intently tried
to tone down legal reference to make this more suitable for interpretative
understanding of GST Applicability on Printing Works. Let’s Start.

Stay updated! Join our Email Newsletter for exclusive Articles, updates, and announcements.

Join our Email Newsletter
Firstly, Most
Important Point

Printing is NO MORE A WORKS CONTRACT
UNDER CURRENT GST LAW
. So we will not say it as works contract anymore.
The reason why it is no more a works contract in GST is because under current
GST Works Contract only includes Immovable Property unlike in VAT &
Service tax before where Works Contract Including both Movable and Immovable
Property.
So
whenever there is confusion in GST in regard to whether printing leads to
goods or services, simply apply what was dominant intention. For Example, you
took content from publisher and printed the books then you are rendering
printing services but the publisher is a seller and he will be deemed as
selling goods under Chapter 4901 and HSN Code rate of GST will apply.
Coming
on the Rates* of Various Items of the Industry – The Same are as follows:-
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 per cent.
or 5 per cent. 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)

Service

12%

2

Other manufacturing services; publishing,
printing and reproduction services; materials recovery services, other than
(i) above.

(It can cover cases
where paper belongs to publisher and only printing done, only binding done,
reproduction etc)

Heading 9989(ii)

Service

18%

3

Judicial, Non-judicial stamp papers, Court fee stamps when
sold by the Government Treasuries or Vendors authorized by the Government

4802 / 4907

Goods

0%

4

Postal items, like envelope, Post card etc., sold by
Government

4817 / 4907

Goods

0%

5

Rupee notes when sold to the Reserve Bank of India

48 / 4907

Goods

0%

6

Cheques, lose or in
book form

4907

Goods

0%

7

Printed books,
including Braille books

4901

Goods

0%

8

Newspapers, journals
and periodicals, whether or not illustrated or containing advertising material

4902

Goods

0%

9

Children’s picture,
drawing or colouring books

4903

Goods

0%

10

Maps and
hydrographic or similar charts of all kinds, including atlases, wall maps,
topographical plans and globes, printed

4905

Goods

0%

11

Recovered waste or
scrap of paper or paperboard

4707

Goods

5%

12

 Newsprint, in rolls or sheets

4801

Goods

5%

13

[Kites, Paper mache
articles]
4823

Goods

5%

14

Brochures, leaflets
and similar printed matter, whether or not in single sheets

4901

Goods

5%

15

Uncoated paper and
paperboard, of a kind used for writing, printing or other graphic purposes,
and non perforated punch-cards and punch tape paper, in rolls or rectangular
(including square) sheets, of any size, other than paper of heading 4801 or
4803; hand-made paper and paperboard

4802

Goods

12%

16

Uncoated kraft paper
and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

4804

Goods

12%

17

Other uncoated paper
and paperboard, in rolls or sheets, not further worked or processed than as
specified in Note 3 to this Chapter

4805

Goods

12%

18

Greaseproof papers

4806 20 00

Goods

12%

19

Glassine papers

4806 40 10

Goods

12%

20

Composite paper and
paperboard (made by sticking flat layers of paper or paperboard together with
an adhesive), not surface-coated or impregnated, whether or not internally
reinforced, in rolls or sheets

4807

Goods

12%

21

Paper and
paperboard, corrugated (with or without glued flat surface sheets), creped,
crinkled, embossed or perforated, in rolls or sheets, other than paper of the
kind described in heading 4803

4808

Goods

12%

22

Paper and
paperboard, coated on one or both sides with kaolin (China clay) or other
inorganic substances, with or without a binder, and with no other coating,
whether or not surface-coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets of any size

4810

Goods

12%

23

Aseptic packaging
paper

4811

Goods

12%

24

Boxes, pouches,
wallets and writing compendiums, of paper or paperboard, containing an
assortment of paper stationery

4817 30

Goods

12%

25

Cartons, boxes and
cases of corrugated paper or paper board

4819

Goods

12%

26

Exercise book, graph
book, & laboratory note book and notebooks

4820

Goods

12%

27

Paper pulp moulded
trays

4823

Goods

12%

28

Paper splints for
matches, whether or not waxed, Asphaltic roofing sheets

48

Goods

12%

29

Plans and drawings
for architectural, engineering, industrial, commercial, topographical or
similar purposes, being originals drawn by hand; hand-written texts;
photographic reproductions on sensitised paper and carbon copies of the
foregoing

4906 00 00

Goods

12%

30

Unused postage,
revenue or similar stamps of current or new issue in the country in which
they have, or will have, a recognised face value; stamp-impressed paper;
banknotes; cheque forms; stock, share or bond certificates and 64[similar
documents of title [other than Duty Credit Scrips]]
4907

Goods

12%

31

Printed or
illustrated postcards; printed cards bearing personal greetings, messages or
announcements, whether or not illustrated, with or without envelopes or
trimmings

4909

Goods

12%

32

Calendars of any
kind, printed, including calendar blocks

4910

Goods

12%

33

Other printed
matter, including printed pictures and photographs; such as Trade advertising
material, Commercial catalogues and the like, printed Posters, Commercial
catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and
drawings for architectural engineering, industrial, commercial, topographical
or similar purposes reproduced with the aid of computer or any other devices

4911

Goods

12%

34 

Vegetable parchment,
tracing papers and other glazed transparent or translucent papers, in rolls
or sheets (other than greaseproof paper, glassine paper)

4806
[Except 4806 20 00, 4806 40 10]

Goods

18%

 35

Carbon paper,
self-copy paper and other copying or transfer papers (including coated or
impregnated paper for duplicator stencils or offset plates), whether or not
printed, in rolls or sheets

4809

Goods

18%

 36

Paper, paperboard,
cellulose wadding and webs of cellulose fibres, coated, impregnated, covered,
surface-coloured, surface-decorated or printed, in rolls or rectangular
(including square) sheets, of any size, other than goods of the kind
described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]
4811

Goods

18%

 37

Filter blocks, slabs
and plates, of paper pulp

4812

Goods

18%

 38

Carbon paper,
self-copy paper and other copying or transfer papers (other than those of
heading 4809), duplicator stencils and offset plates, of paper, whether or
not put up in boxes

4816

Goods

18%

 39

Envelopes, letter
cards, plain postcards and correspondence cards, of paper or paperboard;
[other than boxes, pouches, wallets and writing compendiums, of paper or
paperboard, containing an assortment of paper stationery including writing
blocks]
4817 [Except 4817
30]

Goods

18%

 40

Registers, account
books, order books, receipt books, letter pads, memorandum pads, diaries and
similar articles, blotting-pads, binders (loose-leaf or other), folders, file
covers, manifold business forms, interleaved carbon sets and other articles
of stationary, of paper or paperboard; and book covers, of paper or
paperboard [other than note books and exercise books]
4820

Goods

18%

 41

Paper or paperboard
labels of all kinds, whether or not printed

4821

Goods

18%

 42

Bobbins, spools,
cops and similar supports of paper pulp, paper or paperboard (whether or not
perforated or hardened)

4822

Goods

18%

 43

Other paper,
paperboard, cellulose wadding and webs of cellulose fibres, cut to size or
shape; other articles of paper pulp, paper, paperboard, cellulose wadding or
webs of cellulose fibres [other than paper pulp moulded trays, [Braille
paper, kites, Paper mache articles]]
4823

Goods

18%

* Rates as on 20/01/2018

Author’s
Comment

I Trust the above would become
a useful reference for all related to Printing Industry and help them
undertstand law and rates better. All Constructive Queries in Disqus Comment
Box Below.

Stay updated! Join our Email Newsletter for exclusive Articles, updates, and announcements.

Join our Email Newsletter
Subscribe
Notify of
guest

0 Comments
Inline Feedbacks
View all comments