Printing services on customer-owned duplex board qualify as job work services attracting 12% GST rate under Notification 11/2017.

AAR, West Bengal ruled that printing services on customer-owned duplex board, including cutting, punching and lamination, constitute job work services under GST. When the customer is GST-registered, it qualifies as job work services for Chapter 48 goods. For unregistered customers, it constitutes treatment/process services on goods belonging to another person. Both scenarios attract 12% GST rate under Notification No.11/2017-Central Tax (Rate), regardless of customer's registration status.

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Issues involved:
1. Applicability of GST rate on works contract (job work) involving printing on duplex board.

Analysis:
1. The applicant, engaged in manufacturing printed materials, sought an advance ruling on the GST rate applicable to their works contract involving printing on duplex board.
2. The applicant carries out printing, lamination, cutting, and related activities on duplex board received from customers.
3. The question raised falls under clause (a) of sub-section (2) of section 97 of the GST Act and has not been previously decided by any authority.
4. The revenue officer raised no objections, leading to the admission of the application.

2. Submission of the Applicant:
1. The applicant clarified that job work services to registered persons are taxed at 12% and at 18% for unregistered persons.
2. The applicant charges tax accordingly based on Circular 126/45/2019-GST.

3. Submission of the Revenue:
1. The revenue officer did not provide any specific view on the issue raised by the applicant.

4. Observations & Findings of the Authority:
1. The Authority examined the applicant's activities and determined them to be services based on Schedule II of the GST Act.
2. The definition of 'job work' under clause (68) of section 2 involves treatment or processing on goods belonging to another registered person.
3. The applicable tax rate for job work services related to printing is specified in Notification No.11/2017-Central Tax (Rate).
4. The Authority concluded that the applicant's activities constitute services by way of job work in relation to printing on duplex board, attracting a tax rate of 12%.
5. The ruling stated that regardless of the recipient's GST registration status, the tax rate for such services would be 12%.

This detailed analysis provides a comprehensive overview of the legal judgment regarding the applicability of GST rates on works contracts involving printing on duplex board.

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