GST on printing contracts - Logitax

GST on printing contracts

Case Details : GST on printing contracts


Declared By : Telangana – Advance Ruling on 14th September 2022

What Happened Exactly :

  1. Applicant is in the business of printing text books for Government of Telangana as well as other private organizations where the content is supplied by the recipient of the service.
  2. They seek advance ruling as to the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board.

Court's Decision :

  1. Where content as well as physical inputs are supplied by the recipient of printing services the rate of tax is 5% GST.
  2. In case, where only content is supplied by the recipient of printing services, i.e., the publisher and the physical inputs used belong to the printer, the rate of tax on such service is taxable at 12% GST upto 30.09.2021 and 18% GST from 01.10.2021 onwards.

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