{"id":76335,"date":"2026-08-10T12:13:42","date_gmt":"2026-08-10T12:13:42","guid":{"rendered":""},"modified":"2026-08-10T12:13:42","modified_gmt":"2026-08-10T12:13:42","slug":"composite-job-work-with-offset-printing-as-principal-supply-attracts-18-gst-where-kraft-and-duplex-paper-do-not-qualify-for-concession","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76335","title":{"rendered":"Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession."},"content":{"rendered":"<p>Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.<br \/>Case-Laws<br \/>GST<br \/>Composite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, quality checks, bundling and return of kraft or duplex paper is treated as a composite supply, with offset printing as the principal supply and ancillary activities following its tax treatment. The concessional printing job-work entry for goods under Chapters 48 and 49 applies only where the printed goods attract central tax at 2.5% or nil. As kraft paper and duplex paper attract 18% GST, the concessional entry does not apply; the residuary job-work entry applies, resulting in GST at 18%.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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\/highlights?id=102549\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.Case-LawsGSTComposite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, qu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76335","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76335","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=76335"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76335\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}