https://www.taxtmi.com/caselaws?id=796750 Offset-printing job work on Kraft Paper and Duplex Paper, including cutting, sorting, plate preparation, drying, finishing, quality checks and packing, constitutes a naturally bundled composite supply. Printing is the principal supply, so the entire service is taxed according to that principal supply. The concessional job-work rate for printing goods under Chapters 48 or 49 applies only where the goods processed attract central tax at 2.5% or nil. As Kraft Paper and Duplex Paper attract 9% CGST, the concession does not apply. The residual job-work entry therefore applies, resulting in GST at 18%. en-us Tue, 04 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796750 Offset-printing job work on Kraft Paper and Duplex Paper, including cutting, sorting, plate preparation, drying, finishing, quality checks and packing, constitutes a naturally bundled composite supply. Printing is the principal supply, so the entire service is taxed according to that principal supply. The concessional job-work rate for printing goods under Chapters 48 or 49 applies only where the goods processed attract central tax at 2.5% or nil. As Kraft Paper and Duplex Paper attract 9% CGST, the concession does not apply. The residual job-work entry therefore applies, resulting in GST at 18%. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796750