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GST - Highlights / Catch Notes

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Classification of supply - printing and supply of paper and ...


Printing Books with Customer Materials: Taxed Under Entry 26(i)(d) at 2.5% CGST + 2.5% SGST.

October 15, 2019

Case Laws     GST     AAR

Classification of supply - printing and supply of paper and paper boards - job work - If the final printed material is a book or a journal or a periodical and if the materials on which the printing is done are provided by the customers, then the activity would be covered under entry 26(i)(d) and would be liable to tax at 2.5% CGST plus 2.5% SGST.

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