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Issue ID: 4424
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service tax applicability on printing?

Date 25 Jul 2012
Replies 2 Replies
Views 19229 Views
Asked by
Service tax applicability on printing questioned; absence of design argued to preclude service tax, VAT/WCT issues remain.
Query asks if service tax applies to printing jobs involving design, platemaking, printing, binding and packing when paper is sometimes customer supplied and VAT is charged. One reply states pure printing without design does not attract service tax and VAT has been paid. Another reply indicates printing is taxable as works contract under the VAT regime and related tax assessment principles apply. (AI Summary)

Sir,

We are engaged in printing work. We print stationery, books, forms, brochures, catalogues, invitation cards, & such allied jobs as per the requirement & specification of the customers. Some customers provide us the raw material (Paper) & for some we purchase from market. As you know the process involves design, platemaking, printing, binding & packing. We have been charging VAT @ 5% on the total invoice value.

My question is : as per the new service tax criteria, are we supposed to charge ST from all customers? If yes, then VAT will still be charged?

Kindly enlighten on the issue.

thanks

NAVENDU

LASERPRINTS

2 answers
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Replied on Jul 26, 2012
1.

printing works will not attracts service tax,as there is no desining ,moreover paid vat..t.babu29

Like 0
Replied on Jul 30, 2012
2.

Printing attracts WCT (under VAT).  Principles of Thompson Press vs. ETO (P&H) will be applicable in such scenario.

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