https://www.taxtmi.com/caselaws?id=789064 Under GST, the tax treatment of printed material depends on whether the supplier owns the content or merely prints customer-supplied content. Where the applicant owns the content and supplies printed books, textbooks and similar publications, the activity is treated as supply of goods under HSN 4901 and, in the case of printed books, is exempt under the relevant notification. Where the content is supplied by the customer, the principal supply is printing, classifiable as a service under SAC 9989 and taxable at 18%. On the facts, the activity was also held not to be job work because the recipient did not supply the physical inputs needed for that characterisation. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789064 Under GST, the tax treatment of printed material depends on whether the supplier owns the content or merely prints customer-supplied content. Where the applicant owns the content and supplies printed books, textbooks and similar publications, the activity is treated as supply of goods under HSN 4901 and, in the case of printed books, is exempt under the relevant notification. Where the content is supplied by the customer, the principal supply is printing, classifiable as a service under SAC 9989 and taxable at 18%. On the facts, the activity was also held not to be job work because the recipient did not supply the physical inputs needed for that characterisation. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789064