Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 10-11-2017 – Circular No. 11/11/2017-GST dated 20th October 2017 has been issued to clarify as follows:- • In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher / person owning rights on intangible inputs and physical inputs like paper, ink, etc. belong to printing press, it would constitute as supply of service. • In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, it will
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he tax is levied as follows in GST regime:- • The printing press shall be paying the tax on the consideration received by it for printing the books by treating it as supply of services. As the outward supply is taxable, it will be able to avail the ITC which can be used for payment of tax. • The publication house will suffer the incidence of tax charged by the printing press. However, it will not be able to avail the ITC as its outward supply namely – supply of books is exempted by virtue of entry no. 119 of Notification no. 2/2017-CT(Rate) dated 28.6.2017. • The author receives the royalty, the tax on which is being paid by the publication house under reverse charge mechanism by virtue of entry no. 9 of Notification No. 13/2
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