https://www.taxtmi.com/article/detailed?id=7706 Characterisation under GST treats printing as a taxable service when content is supplied by the author and physical inputs belong to the printer, enabling the printer to claim ITC while the publisher's outward supply of books remains exempt and ineligible for ITC. Royalty payments to authors are taxed under reverse charge, producing tax incidence at multiple stages and blocking ITC, increasing effective book costs and prompting litigation and refund claims. en-us Fri, 10 Nov 2017 07:56:40 +0530 Fri, 10 Nov 2017 07:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7706 Characterisation under GST treats printing as a taxable service when content is supplied by the author and physical inputs belong to the printer, enabling the printer to claim ITC while the publisher's outward supply of books remains exempt and ineligible for ITC. Royalty payments to authors are taxed under reverse charge, producing tax incidence at multiple stages and blocking ITC, increasing effective book costs and prompting litigation and refund claims. Articles Goods and Services Tax - GST Fri, 10 Nov 2017 07:56:40 +0530 https://www.taxtmi.com/article/detailed?id=7706