18% GST Applicable on Offset Printing Job Work on Paper: AAR Gujarat

In re Rashmiben Sanjaykumar Hemani (trade name: Galaxe Prints) ( GST AAR Gujarat)

The Gujarat Authority for Advance Ruling considered an application filed by M/s. Rashmiben Sanjaykumar Hemani (trade name: Galaxe Prints), engaged in providing offset printing services on Kraft Paper and Duplex Paper on a job work basis under Section 2(68) of the CGST Act, 2017. The applicant received Kraft Paper and Duplex Paper from packaging industries and corrugated box manufacturers under delivery challans, carried out offset printing according to the principal’s specifications, and returned the processed paper without acquiring ownership of the goods. The applicant stated that it neither manufactured corrugated boxes nor altered the essential character of the paper and sought a ruling on the applicable GST rate from 22.09.2025 and the tax treatment of separately billed ancillary charges.

The applicant contended that job work was performed only on Kraft Paper and Duplex Paper, both attracting GST at 18%, whereas the corrugated boxes ultimately manufactured by the principal attracted GST at 5%. It submitted that the applicable GST rate for job work should be determined with reference to the goods on which the job work was actually performed rather than the finished goods manufactured subsequently. The applicant further submitted that paper cutting, paper sheet loading, bundle unloading, and plate charges were ancillary and incidental to the principal supply of printing services and should attract the same GST rate.