---
title: "New GST on Printing Services 2026: 18% Rate on Printing"
description: "New GST rate on printing services in 2026 is 18% on offset, digital, flexo and all commercial printing. Use Busy to auto-apply the correct GST on every invoice."
canonical: "https://busy.in/gst-rates/printing-services/"
author: "Apurva Maheshwari"
published: "2025-07-21T07:29:28.000Z"
category: "GST Rates"
---

-   The **gst on printing services** depends on the type of printing work, ownership of physical inputs, and applicable GST classification.
-   Printing services may attract **5% or 18% GST** under the revised structure, depending on whether the work is job work, the printed product category, and who supplies the paper or other physical inputs.
-   Printed goods such as brochures and catalogues are taxed according to their applicable HSN classification, while qualifying printed books and newspapers remain Nil-rated.
-   Businesses can claim eligible Input Tax Credit (ITC) on taxable printing services, subject to applicable GST conditions.
-   Writing and printing paper and coated paper under applicable classifications generally attract **18% GST**, while newsprint is taxed separately according to its HSN classification.

# New GST on Printing Services: Billing, SAC Codes & Input Tax

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)**](https://busy.in/gst/input-tax-credit/)  implications for printers and clients.

## **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 | GST Rate (After 22 Sept 2025) | GST Rate (Before 22 Sept 2025) | Notes |
| --- | --- | --- | --- | --- | --- |
| Contract printing where customer supplies content and printer supplies paper/ink, and printing service is the principal supply | Customer supplies content; printer owns physical inputs | SAC 9989 | **18%** | **18%** | Applies where printing service is the principal supply |
| Printing/job work on physical inputs owned by the customer | Customer owns physical inputs | SAC 9988 | **5% or 18%, as applicable** | **5%, 12% or 18%, as applicable** | Current rate depends on the applicable printing/job-work entry and classification of the printed goods |
| Printer owns content/rights and physical inputs and sells finished printed goods | Printer | Applicable HSN under Chapter 48/49 | **Applicable GST rate based on product classification** | **Applicable GST rate based on product classification** | Treated as supply of printed goods |
| Printed books supplied as goods | Printer | HSN 4901 | **Nil** | **Nil** | Printed books remain Nil-rated |
| Newspapers, journals and periodicals supplied as goods | Printer | HSN 4902 | **Nil** | **Nil** | Applicable qualifying publications remain Nil-rated |

1.  Printing and reproduction services falling under **SAC 9989 generally attract 18% GST**.
2.  Printing/job work under SAC 9988 does not have one uniform rate. Under the revised structure, **5% or 18% GST** may apply depending on the applicable printing/job-work entry.
3.  When the principal supply is printed goods, GST follows the applicable HSN classification of the finished product.
4.  Classification should be based on who owns the physical inputs, who supplies the content, and what constitutes the principal supply.

## 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 | GST Rate (After 22 Sept 2025) | GST Rate (Before 22 Sept 2025) |
| --- | --- | --- | --- |
| Newsprint (uncoated rolls or sheets) | 4801 | **5%** | **5%** |
| Coated / art paper | 4810 | **18%** | **12%** |
| Ordinary writing / printing paper | 4802 / 4805, as applicable | **18%** | **12%** |
| Paper used specifically for exercise books, graph books, laboratory notebooks and notebooks | 4802 | **Nil** | **12%** |
| Handmade paper and paperboard | 4802 | **5%** | **12%** |

## SAC Codes for Printing Services

The **printing services SAC code and GST rate** depend on the nature of the printing contract, with services under Heading 9989 generally attracting **18% GST**.

| Service Description | SAC Code | New GST Rate (After 22 Sept 2025) | Old GST Rate (Before 22 Sept 2025) | Remarks |
| --- | --- | --- | --- | --- |
| Printing/reproduction services on a fee or contract basis under Heading 9989 | 998912 | **18%** | **18%** | Printed books/newspapers supplied as goods may be Nil-rated under their applicable HSN classification |

Live Demo Available Today

## Allocate Printing Costs to Client-Wise Cost Centres

Trusted by 6,00,000+ Users

4.6 Google Rating

\* No credit card required

## **GST Applicability on Printing Services**

Under GST, printing transactions may be treated as either a supply of services or a supply of goods depending on the contract structure, ownership of physical inputs, and principal supply.

-   **Supply of Services:** When the customer supplies the content or design and the printer supplies paper, ink, and other physical inputs, printing may be treated as the principal supply. Such printing services under Heading 9989 generally attract **18% GST**.
-   **Job Work:** When printing is carried out on physical materials owned by the customer, the service may fall under Heading 9988. Under the revised structure, the applicable GST rate may be **5% or 18%**, depending on the relevant printing/job-work classification.
-   **Supply of Goods:** When the principal supply is the finished printed product, GST follows the applicable HSN classification of the goods under Chapter 48 or 49, as applicable.

## **How to Calculate GST on Printing Services**

Suppose a business orders brochure printing from a printer. The customer provides the design content, while the printer supplies the paper and ink. The **gst on printing** in this case is **18%** where the printing service falls under Heading 9989.

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**](https://busy.in/gst/what-expenses-can-be-claimed-as-itc/)  on the GST paid, provided:

-   The invoice is GST-compliant and carries your  [**GSTIN**](https://busy.in/gst/gstin-everything-you-need-to-know/)
-   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**](https://busy.in/gst/complete-guide-to-input-tax-credit-under-gst-in-india/)  ensures transparent pricing and efficient tax credit utilization.

## About the author

**Apurva Maheshwari**

I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.

## Frequently asked questions

### What is the GST rate on printing services?

Printing services generally attract **18% GST** under Heading 9989 when the printer supplies the paper and ink. If the customer owns the physical material being printed on, printing job work under Heading 9988 may attract **5% or 18% GST**, depending on the applicable classification.

### Is GST applicable on book printing?

Yes. Printed books supplied as goods are generally **Nil-rated**. If the customer supplies only the content and the printer supplies the paper and ink, the printing service generally attracts **18% GST** under Heading 9989.

### What SAC code is used for printing services under GST?

Printing services are classified under SAC Code 998912.

### Can I claim ITC on printing services?

Yes. Businesses registered under GST can claim Input Tax Credit (ITC) on printing services if they are used for business purposes and supported by a valid GST invoice.

### What is the GST on printing paper?

Printing paper is taxed depending on the type. Under the revised GST structure, **printing/writing paper and coated papers generally attract 18% GST**, while newsprint continues to be taxed at **5% GST**.

## Related articles

- [New GST on Skincare Products: Rate, Branding & Retail Pricing](https://busy.in/gst-rates/skincare-products/)
- [New GST on Industrial Machinery: Slabs, ITC & MSME Effect](https://busy.in/gst-rates/industrial-machinery/)
- [New GST on Restaurant Meals: Dine-in, Takeaway & Delivery Compared](https://busy.in/gst-rates/restaurant-meals/)
- [New GST on Kitchen Utensils: What’s Taxed and What’s Not?](https://busy.in/gst-rates/kitchen-utensils/)
- [New GST on Online Education: Rate, Exemptions & EdTech Impact](https://busy.in/gst-rates/online-education/)
- [New GST on Packaging Materials: Tax Implication Across Industries](https://busy.in/gst-rates/packaging-materials/)
- [New GST on Digital Marketing Services: Tax Rates & Input Credit Explained](https://busy.in/gst-rates/digital-marketing-services/)
- [New GST on Pesticides: Rates, Agri-Exemptions & Sector Impact](https://busy.in/gst-rates/pesticides/)
- [New GST on Butter: From Dairy to Dining – What You Pay](https://busy.in/gst-rates/butter/)
- [GST on Honey: Rate, Applicability & Industry Outlook](https://busy.in/gst-rates/honey/)