Case Law Details
In re Sukee Printpack LLP (GST AAR Karnataka)
1. In the case where applicant is supplying the paper and paper board printed with content supplied by the recipient of the goods made using physical inputs including paper belonging to the recipient and –
a. 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) Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 as amended from time to time and would be liable to tax at 2.5% CGST plus 2.5% SGST.
b. If the final printed material is other than a book or a journal or a periodical but the involves the jobwork of printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6 per cent, then the activity would be covered under entry 26(ia)(b) of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 as amended from time to time and is liable to tax at 6% CGST plus 6% SGST.
c. If the jobwork of printing made on the materials belonging to other is not covered by the above two items, then the same is liable to be covered under Entry No. 26(iii) of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 as amended from time to time and is liable to tax at 9% CGST plus 9% SGST.
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