Heading 9989 - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

27 Heading 9989 129 [ * ** * ] 130 [ Other manufacturing services; publishing, printing and reproduction services; material recovery services 18 - Clarification Clarification on issue of classification of service of printing of pictures covered under 998386. [ Circular No. 84/03/2019-GST dated 01.01.2019 ] Clarification on taxability of printing contracts [ See Circular No. 11/11/2017-GST dated 20.10.2017 ] ************* Notes: As Amended vide Notification No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as, 27 Heading 9989 14 [ 34 [(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract IGST @ 12 per cent. or 5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 -] (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 18 -] Clarification Clarification on issue of classification of service of printing of pictures covered under 998386. [ Circular No. 84/03/2019-GST dated 01.01.2019 ] Clarification on taxability of printing contracts [ See Circular No. 11/11/2017-GST dated 20.10.2017 ] ************* Note: As amended vide notification no. 39/2017 - Integrated Tax (Rate) dated 13-10-2017 , before it was read as, 14 [27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 18 -] ************* Notes: As amended vide notification 20/2017 - Integrated Tax (Rate) dated 22-8-2017 , before it was read as, 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 18 -