New GST on Printing Services: Billing, SAC Codes & Input Tax
- 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.
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 | 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 |
Type of Printing Work
Ownership of Inputs / Content
SAC / HSN
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Notes
Type of Printing Work
Ownership of Inputs / Content
SAC / HSN
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Notes
Type of Printing Work
Ownership of Inputs / Content
SAC / HSN
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Notes
Type of Printing Work
Ownership of Inputs / Content
SAC / HSN
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Notes
Type of Printing Work
Ownership of Inputs / Content
SAC / HSN
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Notes
- Printing and reproduction services falling under SAC 9989 generally attract 18% GST.
- 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.
- When the principal supply is printed goods, GST follows the applicable HSN classification of the finished product.
- 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% |
Paper Type
HSN Code
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Paper Type
HSN Code
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Paper Type
HSN Code
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Paper Type
HSN Code
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Paper Type
HSN Code
GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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 |
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 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 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.
