{"id":5763,"date":"2017-07-03T11:44:00","date_gmt":"2017-07-03T06:14:00","guid":{"rendered":""},"modified":"2017-07-03T11:44:00","modified_gmt":"2017-07-03T06:14:00","slug":"heading-9989","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=5763","title":{"rendered":"Heading 9989"},"content":{"rendered":"<p>Heading 9989<br \/>Services  &#8211; Rates of Tax<br \/>GST<br \/>27<br \/>\nHeading 9989<br \/>\n\t129[*<br \/>\n\t**<br \/>\n\t*]<br \/>\n\t130[Other manufacturing services; publishing, printing and reproduction services; material recovery services<br \/>\n\t18<br \/>\n\t&#8211;<br \/>\n&nbsp;<br \/>\nClarification<br \/>\n * Clarification on issue of classification of service of printing of pictures covered under 998386. [&nbsp;Circular No. 84\/03\/2019-GST dated 01.01.2019 ]<br \/>\n * Clarification on taxability of printing contracts [ See&nbsp;Circular No. 11\/11\/2017-GST dated 20.10.2017 ]<br \/>\n&nbsp;<br \/>\n*************<br \/>\nNotes:<br \/>\nAs Amended vide Notification No. 06\/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as,<br \/>\n27<br \/>\nHeading&nbsp; 9989<br \/>\n14[34[(i) Services by way of printing of all goods falling under Chapter <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9797\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nAs amended vide notification no. 39\/2017 &#8211; Integrated Tax (Rate) dated 13-10-2017, before it was read as,<br \/>\n14[27<br \/>\nHeading&nbsp; 9989<br \/>\n(i) Services by way of printing of 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.<br \/>\n12<br \/>\n&#8211;<br \/>\n(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.<br \/>\n18<br \/>\n-]<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n*************<br \/>\nNotes:<br \/>\nAs&nbsp; amended &nbsp;vide notification 20\/2017 &#8211; Integrated Tax (Rate) dated 22-8-2017, before it was read as,<br \/>\n&nbsp;<br \/>\n27<br \/>\nHeading&nbsp; 9989<br \/>\nOther manufacturing services; publishing, <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9797\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Heading 9989Services &#8211; Rates of TaxGST27 Heading 9989 129[* ** *] 130[Other manufacturing services; publishing, printing and reproduction services; material recovery services 18 &#8211; &nbsp; Clarification * Clarification on issue of classification of service of printing of pictures covered under 998386. [&nbsp;Circular No. 84\/03\/2019-GST dated 01.01.2019 ] * Clarification on taxability of printing contracts [ &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=5763\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Heading 9989&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5763","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5763"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5763\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}