https://www.taxtmi.com/caselaws?id=799543 Printing performed on customer-supplied paper and content falls under Heading 9988; it constitutes job work only where the owner of the goods is GST registered, but remains a treatment or process on another person's goods otherwise. The 5% GST rate applies only to specified printing of newspapers, books, journals, periodicals and qualifying Chapter 48 or 49 goods; other Heading 9988 printing attracts 18%. Printing religious books using the printer's own paper and consumables is a composite supply with printing as the principal supply, classifiable under Heading 9989 and taxable at 18%, rather than a supply of books eligible for NIL or concessional GST. en-us Fri, 07 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799543 Printing performed on customer-supplied paper and content falls under Heading 9988; it constitutes job work only where the owner of the goods is GST registered, but remains a treatment or process on another person's goods otherwise. The 5% GST rate applies only to specified printing of newspapers, books, journals, periodicals and qualifying Chapter 48 or 49 goods; other Heading 9988 printing attracts 18%. Printing religious books using the printer's own paper and consumables is a composite supply with printing as the principal supply, classifiable under Heading 9989 and taxable at 18%, rather than a supply of books eligible for NIL or concessional GST. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799543