9989 SAC Code: Services in publishing, printing & bookbinding
SAC code 9989 is specifically designated for services related to printing and publishing. This comprehensive code encompasses a wide range of services within the printing and publishing industry, including printing, copying, graphic design, typesetting, bookbinding, and publishing.
Scope of SAC Code 9989
In the printing sector, services covered under SAC code 9989 involve activities such as commercial printing of books, magazines, brochures, flyers, and other printed materials. It also includes services like photocopying, digital printing, and large-scale printing for advertising purposes.
Within the publishing industry, services under SAC code 9989 include activities related to the production and distribution of books, newspapers, periodicals, and other publications. This encompasses services like editing, proofreading, layout design, cover design, and the overall publishing process.
Categorisation of SAC Code 9989
SAC Code 9989 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9989 | Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals],(which attract IGST @ 12 per cent. or 5 per cent. or Nil- inserted w.e.f 13/10/2017), where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. | 12% with ITC (see note) | 12% with ITC (see note) | This composite printing service is aligned to the rate of the printed goods: where the goods are taxable at 12%, service is typically 12% with ITC; where goods are at 5% or Nil, concessional treatment applies in line with the main goods entry. The 56th Council Appendix does not list any specific change for this 9989 printing service, so existing 12% treatment (for 12% goods) continues pending any future notification. |
| 9989 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services. | 18% with ITC | 18% with ITC | This is the residual 9989 bucket covering publishing, printing and materials recovery services not already covered by a specific concessional entry. It remains taxable at the general 18% rate; there is no mention of reduction for this generic line in the new service rate Annexure. |
| 998911 | Publishing, on a fee or contract basis | 18% with ITC | 18% with ITC | When publishing is supplied as a service for a consideration (for example contract publishing of books or journals), it is treated as a support / manufacturing service and generally taxed at 18%. Where the transaction instead results in supply of exempt or low rated printed books in the clients name, the effective rate follows the goods entry, but that is a separate condition. |
| 998912 | Printing and reproduction services of recorded media, on a fee or contract basis | 18% with ITC | 18% with ITC | Printing job work on physical inputs is often classified under 9988 as well, with specific entries at 5% or 12% for printing of particular goods (such as books or newspapers) and 18% for others. For a generic SAC wise table, the typical commercial service rate is shown as 18% with ITC, with a note that concessional rates can apply where the printed output itself is taxed at a lower slab. |
| 998920 | Moulding, pressing, stamping, extruding and similar plastic manufacturing services | 18% with ITC | 18% with ITC | These are classic manufacturing services on goods owned by another person and are treated similarly to 9988 job work, with 18% as the standard GST rate for general commercial contracts, even though schedules mention 1.5% / 5% / 12% / 18% and Nil for specific scenarios. |
| 998931 | Iron and steel casting services | 18% with ITC | 18% with ITC | Casting iron and steel for a customers goods is a manufacturing service aligned with the job work heading; consolidated job work references put the typical rate at 18% both before and after the Sept 2025 rationalisation. |
| 998932 | Non-ferrous metal casting services | 18% with ITC | 18% with ITC | Casting of non ferrous metals follows the same logic as iron and steel casting, with 18% with ITC taken as the standard rate for SAC level presentation. |
| 998933 | Metal forging, pressing, stamping, roll forming and powder metallurgy services | 18% with ITC | 18% with ITC | Metal forming and powder metallurgy job work services are part of manufacturing services on physical inputs and use the normal 18% rate in most GST discussions, with lower or Nil slabs confined to specific notified use cases only. |
| 998941 | Metal waste and scrap recovery (recycling) services, on a fee or contract basis | 12% with ITC | 18% with ITC | Job work on metal scrap under 9989 was notified with a 12 / 18 structure in earlier rate schedules. SAC wise lookups now show 18% as the operative rate. With 12% slabs removed under GST 2.0, the typical rate moves to 18% with ITC for normal recycling contracts. |
| 998942 | Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis | 12% with ITC | 18% with ITC | Non metal recycling services share the same 12 / 18 pattern as 998941 in the manufacturing services table. Post rationalisation, the concessional 12% line is effectively merged into the standard 18% band, so normal B2B recycling is at 18% with ITC. |
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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Frequently Asked Questions
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What is the GST rate for printing services under SAC 9989?
Most commercial printing services under SAC 9989 are taxed at 18% GST, unless a specific entry gives a lower rate or exemption. Some printing combined with supply of goods is treated as goods and taxed at the rate for those goods
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Does GST change under SAC 9989 if the customer provides paper?
Yes. When the customer supplies paper and the printer only provides printing service, it is treated as a pure service under 9989, usually at 18% GST. When the printer supplies both paper and printing, it can be treated as a supply of goods with different rates.
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Is digital printing or photocopying covered under SAC 9989?
Yes, Digital printing, offset printing, colour photocopying and similar reproduction services on paper, banners or other media are generally covered under SAC 9989, unless you are supplying mainly goods like printed books or packaging, which may be classified as goods.
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Can ITC be claimed on services billed under SAC 9989?
Input tax credit is allowed if the printed material is used for taxable business purposes, and you meet all normal ITC conditions. ITC is not allowed when the output is exempt, personal in nature, or blocked under section 17 of the GST law.
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Are educational printing services exempt under SAC 9989?
Printing of question papers, answer sheets and some exam-related material for recognised educational institutions is often exempt because it is treated as an education-related service. Other educational printing, like coaching material, is normally taxable at 18%
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Do binding or lamination services fall under SAC 9989?
Yes, Simple binding, spiral binding, lamination and similar finishing work linked to printed material are usually treated as part of printing and reproduction services under SAC 9989 and taxed at the standard 18% GST, unless covered by a specific exemption.
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How is outsourced or contract printing classified under SAC 9989?
If you do printing as a job work service on material owned by your customer, it is usually classified under 9989 and taxed at 18% GST. Where printing is only a small part of a bigger supply, you must see whether the main supply is goods or services.