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.
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.
SAC Code 9989 under GST can be classified in the following ways:
|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%|
|9989||Other manufacturing services; publishing, printing and reproduction services; materials recovery services.||18%|
|998911||Publishing, on a fee or contract basis||18%|
|998912||Printing and reproduction services of recorded media, on a fee or contract basis||18%|
|998920||Moulding, pressing, stamping, extruding and similar plastic manufacturing services||18%|
|998931||Iron and steel casting services||18%|
|998932||Non-ferrous metal casting services||18%|
|998933||Metal forging, pressing, stamping, roll forming and powder metallurgy services||18%|
|998941||Metal waste and scrap recovery (recycling) services, on a fee or contract basis||18%|
|998942||Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis||18%|