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 9988 – Manufacturing 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%
Respected Sir,
I have a printing press , Printing and Material supply by me and Only content supply by the customer .
am i a service provider and traders
please provide the full details about printing work
Thanking You
Dear sir
can i know the 6 digit number of SAC code of printing
Thank u sir very informative
query if a person is not a register person and what if it is a govt supply
Very helpful. Thanks