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of <h1>GST Circular Explains Printing Contract Tax: Distinguishes Goods vs. Services Based on Principal Supply in Composite Contracts.</h1> The circular clarifies the taxability of printing contracts under GST. It distinguishes between the supply of goods and services based on the principal supply in composite contracts. For printed materials like books and brochures, where the content is provided by the recipient but the physical inputs belong to the printer, it is considered a supply of services under heading 9989. Conversely, for items like envelopes and boxes, where the printer provides physical inputs, it is deemed a supply of goods under Chapters 48 or 49. Any implementation issues should be reported to the Board.
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