GST on printing service where content is supplied by recipient along with raw materials

In re Dachepalli Printers (GST AAR Telangana)

What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

1. Where content as well as physical inputs are supplied by the recipient of printing services the rate of tax is 2.5% under CGST & SGST respectively

2.  Where only content is supplied by the recipient of printing services, i.e., the publisher and the physical inputs used belong to the printer, the rate of tax on such service is taxable upto 30.09.2021  –   6%  and   from   01.10.2021 onwards 9% under CGST & SGST respectively.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA

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