GST Rates HSN Code on Printing Services, Newspapers & Brochures

GST Rate on Printing Services

The details about the GST rate on the sale of the printing press are provided here. You will get all the up-to-date information, changes and notifications in this post. But before knowing the GST rates we need to know about the meaning and definition of Job Work An informative guide to under the job work industry after GST regime in India. Also, we briefly described related transitional provisions, input tax credit, etc. Read more.

Meaning and Definition of Job Work

Job work is described under section 2(68) of the Central Goods and Services Tax Act, 2017 (CGST) as “job work stands for any treatment or process undertaken by a person on goods belonging to any other registered individuals and the expression job worker shall be construed accordingly.”

Rate of GST for Printing Services

HSN/SAC 9988: Manufacturing services on physical inputs (goods) owned by others:

Sr. No.ParticularsCGSTSGST/UTGSTIGST
1Job work services on the printing of newspapers2.52.55
2Job work services on printing of books (including Braille books), journals, periodicals2.52.55
3Job work services on printing of all goods that comes under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India. Read more @ 2.5%/Nil or IGST @ 5%/Nil2.52.55
4Job work services on printing of all goods that come under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12%6612
5Services by way of treatment or process on goods belonging to another person in relation to the printing of newspapers2.52.55
6Services by way of treatment or process on goods that belong to another person in relation to printing of books including Braille books,  journals, and periodicals2.52.55
7Services by way of treatment or process on goods that belong to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil2.52.55
8Services by way of treatment or process on goods that belong to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12%6612

HSN Code Chapter 48 for Printing Services

Goods that are attract CGST & SGST/UTGST @ 2.5% or Nil / IGST @ 5% or NIL

  • News print in rolls or sheets
  • Judicial, Non-Judicial stamp papers, Court fee stamps when it is sold by the Government Treasuries or Vendors authorized by the Government
  • Postal matters such as envelope, postcard, etc. sold by Government
  • Paper mache articles, Braille paper

HSN Code Chapter 49 for Printing Services

Goods that attract CGST & SGST/UTGST @ 2.5% or Nil / IGST @ 5% or NIL

  • Printed books including Braille books, Pamphlets etc
  • Brochures, leaflets and similar printed matter, whether or not in single sheets
  • Dictionaries and encyclopedias and serial instalments
  • Newspapers, periodicals, journals, and others appearing at least 4 times a week
  • Children’s picture books, coloring books or drawing
  • Printed Music or manuscript whether or not bound or illustrated
  • Hydrographic and Maps or similar charts of all kinds including atlases, wall maps, topological plans and globes printed in book form or others
  • Rupee notes or coins when sold to Reserve Bank of India or Government of India
  • Cheques in loose of the book form

All other goods mentioned in GST Tariff will be taxable @ CGST & SGST/UTGST 6% of IGST 12%. So that’s it for today, we provided some key details about the GST rate Grab the information of revised GST slab rates on consumer products in India, Although the GST council finalized the slab rates like 5%, 12%, 18% and 28%. Read more on the sale of the printing press here. Keep Visiting to get all the up-to-date information, changes, and notifications.

Recently the AAR has held that the textbooks for the government departments will saw 12% GST rate applicable on them. The authority of advance ruling has held that the printing and supply of such textbooks for the government department will be taxed at 12% from now onward.

Sourabh Kumar

Sourabh Kumar is Tech Influencer who wants to explore new fields, Documents and represent his gained knowledge to the world. He is having a vast experience in writing content in Technology, Social Issues, and the education field. Interest in learning new things and sharing observations and knowledge brings him to SAG Infotech as Content Writer.

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