https://www.taxtmi.com/forum/issue?id=121041 GST classification of printing public-domain content depends on whether the arrangement is outsourced printing using customer-supplied intangible inputs or a supply of finished books. One view is that public-domain content involves no transfer of proprietary intellectual property or exclusive usage rights; where the printer supplies all physical inputs and finished books, Heading 4901 may apply. An alternative view treats custom-made books supplied solely to a customer as printing services under Heading 9989. Contractual terms, supply arrangements and composite-supply considerations remain material. en-us Tue, 21 Jul 2026 21:56:43 +0530 Mon, 27 Jul 2026 14:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121041 GST classification of printing public-domain content depends on whether the arrangement is outsourced printing using customer-supplied intangible inputs or a supply of finished books. One view is that public-domain content involves no transfer of proprietary intellectual property or exclusive usage rights; where the printer supplies all physical inputs and finished books, Heading 4901 may apply. An alternative view treats custom-made books supplied solely to a customer as printing services under Heading 9989. Contractual terms, supply arrangements and composite-supply considerations remain material. Discussion-Forum GST Tue, 21 Jul 2026 21:56:43 +0530 https://www.taxtmi.com/forum/issue?id=121041