Printing of paper is cover under job work or mot

[Viresh Gupta]

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

[YAGAY andSUN]

In our view and read with Thompson Press judgment such activities would come under the purview of Job Work.

AI Summary

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.