New GST on Printing Services: Billing, SAC Codes & Input Tax
- GST on printing services depends on the type of printing work, ownership of inputs, and applicable SAC classification.
- Commercial printing services generally attract 18% GST, while books, newspapers, and other specific categories may have different rates.
- Printed goods like brochures and catalogues are taxed as per their applicable HSN classification, while qualifying books and newspapers remain exempt/Nil-rated.
- Businesses can claim eligible Input Tax Credit (ITC) on taxable printing services, subject to GST conditions.
- Printing paper such as writing paper and coated paper generally attracts 18% GST, while specific categories such as newsprint have separate applicable rates.
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.
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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 | Applicable rate depends on the specific printed product classification | Applicable rate depends on the specific printed product classification | GST follows the classification of the printed goods |
| Printed books and newspapers supplied as goods | Printer | HSN Chapter 49 | Exempt / Nil | Exempt / Nil | Books and newspapers remain GST-free |
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
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
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
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
- Generic printing services are taxable at 18% GST under SAC 9989 (or SAC 9988 where applicable).
- When the principal supply is printed goods, GST follows the applicable HSN classification of that product.
- Always classify based on the contract structure and the specific item printed.
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.
| Newsprint (uncoated rolls or sheets) | 4801 | 5% | 5% |
|---|---|---|---|
| Coated / Art Paper | 4810 | 18% | 12% |
| Printing / Writing Paper | 4802 / 4805 | 18% | 12% |
Newsprint (uncoated rolls or sheets)
4801
5%
5%
Newsprint (uncoated rolls or sheets)
4801
5%
5%
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 books, journals, newspapers (as a service) | 998912 | 18% | 18% | If supplied as goods, printed books/newspapers may remain exempt |
Service Description
SAC Code
New GST Rate (After 22 Sept 2025)
Old GST Rate (Before 22 Sept 2025)
Remarks
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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 generally 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 applicable rate for the printed goods under HSN Chapter 49, depending on the product classification.
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.
