GST on Printing Services and HSN Codes for Books

GST on printing services depends on one question: who supplies the paper? If the printer only prints on material you supply, it is a service. If the printer uses its own paper, it may be a service or a supply of printed goods, depending on what is being printed. That decides the HSN or SAC code on the invoice and the GST rate. This guide explains the rules in plain English, with the rates that apply from 22 September 2025.

Is printing a service or a supply of goods?

The government explained the test in CBIC Circular No. 11/11/2017-GST. In short, you look at what the customer is really buying.

The reason is simple. When you hand over a book's content, the printing is the main thing you are paying for. When you hand over a logo and receive a box of printed envelopes, the paper product is the main thing you are buying.

HSN code for printing services (SAC)

Services under GST use SAC codes, which are part of the same HSN-based system. When people search for the HSN code for printing services, these are the headings they usually need:

The full six-digit code for your exact service can be checked on the government's HSN/SAC search tool.

HSN code for printing: printed goods (Chapter 49)

When the job counts as a supply of goods, the HSN code for printing is the code of the printed product itself. The common ones for a commercial printer are:

Book printing HSN code and GST rate

This is the question we are asked most often, so here is the book printing HSN code and GST rate for each situation:

• Buying finished printed books (HSN 4901): printed books are exempt — nil GST.
• Job-work printing of books, newspapers, journals and periodicals on paper you supply (heading 9988): 5%, under Notification No. 15/2025-Central Tax (Rate), effective 22 September 2025.
• Printing books on the printer's own paper when the publisher supplies only the content (heading 9989): treated as a printing service. Rate summaries we checked show 5% — confirm the current rate on the CBIC portal before invoicing.

So a school or publisher buying textbooks from a printer will usually see one of two invoices: a nil-rated sale of books, or a printing service at 5%. Which one applies depends on the contract and who owns the paper. Agree it with your printer before the order starts.

[ How Printheal invoices book orders (goods under 4901 or printing service under 9989) — Printheal to confirm. ]

GST on printing other items: brochures, calendars and diaries

GST on printing items other than books depends on the product and on the rate changes of 22 September 2025, when the 12% slab was removed and most items moved to 5% or 18%. The general rules:

• Job-work printing of any Chapter 48 or 49 goods that are themselves nil-rated or 5%: 5% (Notification No. 15/2025-Central Tax (Rate)).
• Other job-work printing: 18%.
• Exercise books and notebooks: reported as moved to nil from 22 September 2025.
• Brochures, calendars, diaries, posters and catalogues supplied as goods: the rate depends on the exact HSN code. Check the current rate on the CBIC rate schedule — do not rely on an old invoice.

GST on printing services: a worked way to decide

1. Who owns the paper? If you do, it is job work under 9988.
2. If the printer owns the paper, what is being printed? Books, newspapers, journals or periodicals with content from a publisher → printing service under 9989.
3. Anything else made from the printer's paper → a sale of goods under the product's HSN code.
4. Look up the rate for that heading or HSN code on the CBIC portal on the date of supply.
5. Check the invoice shows the same code and rate, and that your GSTIN is correct if you claim input tax credit.

Common mistakes on printing invoices

• Using an old rate. Many printers still have the 12% rate in their billing software. That slab was removed from 22 September 2025.
• Wrong code type. A service should carry a SAC heading (9988 or 9989); a sale of printed goods should carry the product's HSN code.
• Mixing goods and service on one line. If a job includes printed books and a separate design or typesetting service, list them separately.
• Missing GSTIN. If you want to claim input tax credit, your GSTIN and the place of supply must be correct on the invoice.
• No agreement on paper. If the contract does not say who supplies the paper, the classification can be disputed later.

Can you claim input tax credit on printing?

Registered businesses can usually claim input tax credit on GST paid for printing used in their business — brochures, catalogues, annual reports, calendars and diaries for clients. The usual GST conditions apply: a valid tax invoice, the goods or service received, and the supplier's return filed. Some uses, such as items given away free as gifts, have restrictions on credit, so check with your tax adviser. Publishers selling nil-rated books cannot normally claim credit against those sales.

Buying print from outside India?

Printed books and printing exported from India are generally zero-rated exports under GST, and our export prices are quoted FOB Indian port. Import duties and taxes in your own country are separate. Our guide to book printing cost in India explains how FOB pricing works.

[ Export invoicing (LUT or IGST refund route) — Printheal to confirm. ]

Quick reference: GST on printing at a glance

How Printheal can help

Printheal Technologies is an ISO 9001:2015 certified printer in New Delhi. We print books, magazines, brochures, calendars and diaries, and we show the HSN or SAC code and GST rate clearly on every quotation and invoice. Price a job with the instant quote calculator, see our book printing and brochure printing pages, or contact us with your questions.