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Issue ID: 113278
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Printing of paper is cover under job work or mot

Date 05 Jan 2018
Replies1 Reply
Views 1241 Views
Job work classification: printing of supplied paper treated as job work, impacting GST compliance and ITC 4 filing obligations.
Whether printing of paper supplied by a manufacturer and performed by an outside service provider is job work under GST, noting the service provider invoices under code 9989 and queries regarding penalty for non filing of ITC 4; respondent indicates that, read with Thompson Press, such printing would fall within the purview of job work. (AI Summary)

Sir I am manufacturer of corrugated boxes for manufacturing purpose I purchase paper .paper send by me for printing it is cover under job work or not if cover then clear about penalty non filling of itc 4 .service provider raise bill under code 9989

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Replied on Jan 8, 2018
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In our view and read with Thompson Press judgment such activities would come under the purview of Job Work.

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