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GST UPDATE ON BOOKS IN GST REGIME

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 10-11-2017 - Circular No. 11/11/2017-GST dated 20th October 2017 has been issued to clarify as follows:- • In the case of printing of books, pamphlets, brochures, annual reports, and th .....

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lopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, it will b .....

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d by the author, it will be deemed as supply of service. In this regard, it is worthwhile to mention here that in case of books, content is always supplied by the author or person owning rights on intangible inputs. Further, in case of books, the aut .....

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e tax is levied as follows in GST regime:- • The printing press shall be paying the tax on the consideration received by it for printing the books by treating it as supply of services. As the outward supply is taxable, it will be able to avail t .....

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ue of entry no. 119 of Notification no. 2/2017-CT(Rate) dated 28.6.2017. • The author receives the royalty, the tax on which is being paid by the publication house under reverse charge mechanism by virtue of entry no. 9 of Notification No. 13/20 .....

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