GST Rates HSN Code on Printing Services, Newspapers & Brochures

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.

19th September 2022

• West Bengal Appellate Authority for Advance Ruling ruled that a 12% GST levy on printing duplex boards and paper boards falls under Chapter 48 of the Customs Tariff Act. Read Also

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.”

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Rate of GST for Printing Services

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

Sr. No.	Particulars	CGST	SGST/UTGST	IGST
1	Job work services on the printing of newspapers	2.5	2.5	5
2	Job work services on printing of books (including Braille books), journals, periodicals	2.5	2.5	5
3	Job 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%/Nil	2.5	2.5	5
4	Job work services on printing of all goods that come under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12%	6	6	12
5	Services by way of treatment or process on goods belonging to another person in relation to the printing of newspapers	2.5	2.5	5
6	Services by way of treatment or process on goods that belong to another person in relation to printing of books including Braille books,  journals, and periodicals	2.5	2.5	5
7	Services 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%/Nil	2.5	2.5	5
8	Services 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%	6	6	12

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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.

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