New GST on Printing Services: Billing, SAC Codes & Input Tax
Quick Summary
- New GST rates for printing services depend on who owns the content and materials, with rates of 5% or 18% based on specific conditions.
- Printing services where the customer supplies content and the printer provides materials are taxed at 18% under SAC 9989.
- Printed goods like brochures and catalogues, supplied entirely by the printer, are taxed at 18% or exempt if they are books or newspapers.
- Input Tax Credit (ITC) can be claimed for business-related printing services if a valid GST invoice is provided, but not for personal or non-business use.
- The GST on printing paper ranges from 5% to 12%, depending on the type of paper, such as newsprint or coated paper.
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 printing services hsn code and gst rate and input tax credit (ITC) implications for printers and clients.
Book A Demo
GST Rate on Printing Services in India
Printing services under GST are classified depending on who owns the content and materials used for printing. If printing is treated as a service, it generally falls under SAC Chapter 9989. If the transaction is considered a supply of printed goods, it falls under HSN Chapter 49.
New GST Rate on Printing Services
| Type of Printing Work | Ownership of Inputs / Content |
SAC / HSN | New GST Rate (After 22 Sept 2025) |
Old GST Rate (Before 22 Sept 2025) |
Notes |
|---|---|---|---|---|---|
| Printing where customer supplies content and printer provides paper/ink (contract printing) | Customer | SAC 9989 | 18% | 18% | Treated as printing service |
| Printing on customer-supplied physical material (job work) | Customer | SAC 9988 / 9989 | 18% | 18% | Service only |
| Printer supplies paper and content and sells finished printed goods (brochures, catalogues, posters) | Printer | HSN Chapter 49 | 5% | 12% | Treated as supply of printed goods |
| Printed books and newspapers supplied as goods | Printer | HSN Chapter 49 | Exempt / Nil | Exempt / Nil | Books and newspapers remain GST-free |
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.
Inputs / Content Customer
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
Inputs / Content Customer
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
Inputs / Content Printer
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
Inputs / Content Printer
(After 22 Sept 2025) Exempt / Nil
(Before 22 Sept 2025) Exempt / Nil
GST on Printing Paper (After 22 Sept 2025 vs Before 22 Sept 2025)
If paper is purchased separately for printing, it is treated as a supply of goods under HSN Chapter 48.
| Paper Type | HSN Code | New GST Rate (After 22 Sept 2025) |
Old GST Rate (Before 22 Sept 2025) |
|---|---|---|---|
| Newsprint (uncoated rolls or sheets) | 4801 | 5% | 5% |
| Coated / Art Paper | 4810 | 5% | 12% |
| Printing / Writing Paper | 4802 / 4805 | 5% | 12% |
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 5%
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
SAC Codes for Printing Services
Printing services are mainly classified under SAC Code 9989.
| Service Description | SAC Code | New GST Rate (After 22 Sept 2025) |
Old GST Rate (Before 22 Sept 2025) |
Remarks |
|---|---|---|---|---|
| Printing of advertising material (pamphlets, catalogues, flyers) | 998912 | 18% | 18% | Standard printing service |
| Printing of books, journals, newspapers (as a service) | 998912 | 18% | 12% / Exempt | If supplied as goods, books/newspapers remain exempt |
| Printing on plastic, metal, or textiles supplied by the customer | 998912 | 18% | 18% | Treated as service |
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 12% / Exempt
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
GST Applicability on Printing Services
Under GST, printing transactions are treated as either:
- Supply of Services: When the customer provides the content and the printer performs the printing work. These services are usually taxed at 18% GST.
- Supply of Goods: When the printer supplies the printed material as a product (such as brochures, catalogues, posters). In this case, GST follows the rate applicable to printed goods under HSN Chapter 49, which is generally 5% under the revised structure.
How to Calculate GST on Printing Services
Suppose a business orders brochure printing from a printer. The printing charge is ₹10,000, and the customer provides the design content. Since this is treated as a printing service, GST is charged at 18%.
GST @ 18% on ₹10,000 = ₹1,800
Total invoice amount = ₹11,800
If the supply is within the same state, the GST will be split as:
- CGST (9%) = ₹900
- SGST (9%) = ₹900
If it is an interstate transaction, IGST of 18% (₹1,800) will be charged instead.
Input Tax Credit (ITC) on Printing Services
Businesses availing printing services can claim Input Tax Credit on the GST paid, provided:
- The invoice is GST-compliant and carries your GSTIN
- The services are used for business (e.g., packaging, promotions, documentation)
However, ITC is not allowed on printing services used for:
- Personal events (e.g., wedding cards)
- Gift items not used for business promotion
- Blocked credits under Section 17(5)
Conclusion
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.
