Printing services are widely used by businesses across industries whether for brochures, packaging, labels, books, or marketing materials. But how does GST apply to these services? The GST on printing services can be complex, depending on the nature of the job, the material used, and the ownership of inputs. This blog simplifies the GST structure, SAC codes, billing practices, and input tax credit (ITC) implications for printers and clients.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for pencils and closely related items (no compensation cess).
Type of Printing Work | Ownership of Inputs/Content | SAC/HSN | GST Rate |
---|---|---|---|
Printing where customer supplies content; printer supplies paper/ink (contract printing) | Customer owns content | 9989 (Printing services) | 18% |
Printing on customer-supplied physical material (job work only) | Customer owns material & content | 9988/9989 (Manufacturing/printing services) | 18% |
Printer supplies paper + content and sells finished printed goods (e.g., brochures, catalogues, posters)* | Printer (supply of goods) | HSN Chapter 49 | 12% (most printed matter) / Exempt for printed books & newspapers |
Notes: (1) Generic printing services are taxable @ 18% under services chapter 9989 (or 9988 for manufacturing on inputs owned by others). (2) When the principal supply is the sale of printed goods (HSN Chapter 49), GST follows the goods rate: many items are 12%; printed books/newspapers are exempt/Nil. (3) Always classify based on the contract structure (who owns paper/content) and the specific item printed.
Paper Type | HSN (Chapter 48) | GST Rate |
---|---|---|
Newsprint (uncoated/rolls/sheets) | 4801 | 5% |
Coated / Art Paper | 4810 | 12% |
Printing / Writing Paper | 4802 / 4805 | 12% |
Tip: If a single invoice bundles paper + printing, determine whether it’s primarily a service (9989 @ 18%) or a supply of printed goods (Chapter 49 rate).
Service Description | SAC Code | New GST Rate | Remarks |
---|---|---|---|
Printing of advertising material (pamphlets, catalogues, flyers) | 998912 | 18% | Standard printing service; ITC allowed as per law |
Printing of books, journals, newspapers (as a service) | 998912 | 18% (service) | If supplied as goods (Chapter 49), books/newspapers are Nil; other printed matter usually 12% |
Printing on plastic/metal/textiles supplied by customer | 998912 | 18% | Service only; customer owns inputs |
Compliance reminder: Keep contracts and invoices clear on who owns content/materials. Use SAC 9989 for services; switch to HSN Chapter 49 when the supply is the finished printed product.
Under the GST regime, printing jobs are treated as either:
This distinction determines the GST for printing services and how tax is applied.
Type of Printing Work | Ownership of Content | GST Rate |
---|---|---|
Printing where printer owns paper + content (e.g., books, posters) | Printer | 12% |
Printing where customer supplies content, printer provides paper | Customer | 18% |
Printing on customer’s supplied material (only service) | Customer | 18% |
If you purchase printing paper separately, it is taxed as a good and attracts a 5% to 12% GST, depending on the type:
Paper Type | GST Rate |
---|---|
Newsprint | 5% |
Coated / Art Paper | 12% |
Printing / Writing Paper | 12% |
Printing services are classified under Chapter 9989 of the SAC (Services Accounting Code).
Service Description | SAC Code | GST Rate |
---|---|---|
Printing of advertising material (pamphlets, catalogues) | 998912 | 18% |
Printing of books, journals, newspapers | 998912 | 12% or Exempt |
Printing on plastic, metal, textiles | 998912 | 18% |
Businesses availing printing services can claim Input Tax Credit on the GST paid, provided:
However, ITC is not allowed on printing services used for:
The GST on printing services depends on who owns the content and whether materials are supplied by the client or printer. By correctly classifying services as goods or service-based transactions and using the appropriate SAC codes, both service providers and businesses can remain GST-compliant. Knowing the input tax credit rules ensures transparent pricing and efficient tax credit utilization.