Classification of publishing and printing services under GST clarifies applicable service codes and included/excluded activities. Classification under the GST Scheme assigns Group 99891 to publishing, printing and reproduction services, with 998911 covering publishing on a fee or contract basis and 998912 covering printing and reproduction of recorded media. The framework treats outsourced production that transfers intangible inputs (without granting usage rights) as part of these services. 998912 expressly includes newspaper and book printing, direct printing on diverse substrates, extensive book finishing and binding operations, composition and plate-making, reprographic product production, digital data preparation for reproduction, rebinding, and reproduction from master audio, video and software media, while excluding certain colour printing and audio/video production services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of publishing and printing services under GST clarifies applicable service codes and included/excluded activities.
Classification under the GST Scheme assigns Group 99891 to publishing, printing and reproduction services, with 998911 covering publishing on a fee or contract basis and 998912 covering printing and reproduction of recorded media. The framework treats outsourced production that transfers intangible inputs (without granting usage rights) as part of these services. 998912 expressly includes newspaper and book printing, direct printing on diverse substrates, extensive book finishing and binding operations, composition and plate-making, reprographic product production, digital data preparation for reproduction, rebinding, and reproduction from master audio, video and software media, while excluding certain colour printing and audio/video production services.
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