1. Meaning and definition of Job Work: 

Job work is defined under section 2(68) of Central Goods and Services tax (CGST) Act, 2017 as “job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly.”

2. Rate of GST

i. HSN/SAC 9988Manufacturing services on physical inputs (goods) owned by others:

Sr. No. Particulars CGST SGST/
UTGST
IGST
1 Job work services on printing of newspapers 2.5 2.5 5
2 Job work services on printing of books (including Braille books), journals, periodicals 2.5 2.5 5
3 Job work services on printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil 2.5 2.5 5
4 Job work services on printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12% 6 6 12
5 Services by way of treatment or process on goods belonging to another person in relation to printing of newspapers 2.5 2.5 5
6 Services by way of treatment or process on goods belonging to another person in relation to printing of books (including Braille books), journals and periodicals 2.5 2.5 5
7 Services by way of treatment or process on goods belonging to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil 2.5 2.5 5
8 Services by way of treatment or process on goods belonging to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12% 6 6 12

ii. HSN/SAC 9988 – Other manufacturing services where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer:

Sr. No. Particulars CGST SGST/
UTGST
IGST
a. Services by way of printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil, CGST & SGST/UTGST @ 6% or IGST @ 12% or 6 6 12
b. Other printing, publishing and reproduction services 9 9 18

*Chapter 48 – Goods attracting CGST & SGST/UTGST @ 2.5% or Nil / IGST @ 5% or NIL

1. Newsprint in rolls or sheets

2. Judicial, Non-Judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government

3. Postal items, like envelope, post card etc. sold by Government

4. Kites, Paper mache articles, Braille paper

Chapter 49 – Goods attracting CGST & SGST/UTGST @ 2.5% or Nil / IGST @ 5% or NIL

1. Printed books including Braille books, Pamphlets

2. Brochures, leaflets and similar printed matter, whether or not in single sheets

3. Dictionaries and encyclopaedias and serial instalments

4. Newspapers, journals, periodicals and other appearing atleast 4 times a week

5. Children’s picture books, drawing or colouring books

6. Music which is printed or manuscript whether or not bound or illustrated

7. Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topological plans and globes printed in book form or others

8. Rupee notes or coins when sold to Reserve Bank of India or Government of India

9. Cheques in loose of book form

All other goods mentioned in GST Tariff shall be taxable @ CGST & SGST/UTGST 6% of IGST 12%

Author Bio

Qualification: CA in Practice
Company: Vivek R. Agarwal & Co Chartered Accountants
Location: Mumbai, Maharashtra, IN
Member Since: 16 Nov 2019 | Total Posts: 3
CA. Saket V. Agarwal is member of Institute of Chartered Accountants of India (ICAI). He has wide experience in Indirect Taxation Laws comprising of Goods & Service Tax (GST), Customs, Foreign Trade Policy (FTP) as well as start up consultancy related to Indirect Taxation. He has represented cli View Full Profile

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