Rate of tax on Printed Souvenir

[Bharat Cholleti]

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

AI Summary

GST Rate for Printing Souvenirs Set at 12% Under HSN Code 9989; Refer to Circular No. 11/11/2017-GST. A query was raised regarding the applicable Goods and Services Tax (GST) rate for printing souvenirs, where the printer provides the paper and ink, and the recipient supplies the content in a digital format. The response indicated that the GST rate is 12% under HSN code 9989, as per the Board's circular No. 11/11/2017-GST dated 20.10.17. For further details, a decision by the Authority for Advance Ruling in Karnataka related to a similar case was suggested for reference.