9989 SAC Code: Services in publishing, printing & bookbinding

Description

Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.

Notes

Printing where the printer uses its own paper and other inputs is taxed at 18% with input tax credit from 1 October 2021, whatever the rate on the printed goods. Printing on paper supplied by the customer is a separate job-work entry at 5% for goods taxed at 5% or Nil. Source: Notification 11/2017-Central Tax (Rate), S. No. 27 as amended by 06/2021.

Description

Other manufacturing services; publishing, printing and reproduction services; materials recovery services.

Notes

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.

Description

Publishing, on a fee or contract basis

Notes

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.

Description

Printing and reproduction services of recorded media, on a fee or contract basis

Notes

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.

Description

Moulding, pressing, stamping, extruding and similar plastic manufacturing services

Notes

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.

Description

Iron and steel casting services

Notes

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.

Description

Non-ferrous metal casting services

Notes

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.

Description

Metal forging, pressing, stamping, roll forming and powder metallurgy services

Notes

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.

Description

Metal waste and scrap recovery (recycling) services, on a fee or contract basis

Notes

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.

Description

Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

Notes

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.