Dear sir,
Applicant is a printer who do the printing of the souvenir which content supplied by the recipient. While doing printing, papers and ink will be the printer only content will be supplied by recipient in a soft copy again subject corrections/changes then it will be printed what is the rat of tax and its HSN/SAC, kindly clarify, thanks in advance
GST on printing services of souvenirs classified under specified HSN; taxable at the prescribed rate per Board circular. Printing of souvenirs where the recipient supplies content and the printer supplies paper, ink and printing is classifiable under HSN 9989 and taxable under GST at the prescribed rate of 12 percent, as per Board Circular No. 11/11/2017-GST. (AI Summary)