Heading 9989 - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

27 Heading 9989 129 [ * ** * ] 130 [ Other manufacturing services; publishing, printing and reproduction services; material recovery services 18 - ************* Notes: As Amended vide NOTIFICATION No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as, 27 Heading 9989 14 [ 34 [(i) 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. 12 -] (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 18 -] ****************************** Note: As amended vide notification no. 39/2017 dated 13-10-2017 , before it was read as, 14 [27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 18 -] ************* Notes: As amended vide notification 20/2017 dated 22-8-2017 , before it was read as, 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 18 -