Clarification on taxability of printing contracts.

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..... Whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) or supply of services falling under heading 9989 of the .....

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..... d to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the conte .....

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..... ny, in the implementation of the circular should be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note: Similar circular is issued under Central Goods and Service Tax Act, 2017 by Tax Research Unit , Dept. of Revenue, Ministry of Finance, GOI vide Circular No. 1 1/11/2017-GST dated 20th October, 2017. - Circular - Trade Notice - Public Noti .....

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