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GST Rate on printing and supply of paper & paper boards.

Classification of Supply — The applicant is involved in the printing and supply of paper and paper boards and also involved in the printing under job work. The applicant sought clarification regarding whether the activities carried out by the applicant falls under supply of goods or supply of services and what is the rate of tax chargeable under each of the above category. The Authority is of the considered view that since the nature of activity of the applicant is printing, entry 26(ii)(b) is not applicable and If the final printed material is a book or a journal or a periodical and if the materials on which the printing is done are provided by the customers, then the activity would be covered under entry 26(i)(d) and would be liable to tax at 5% Under GST. — Sukhi Printpack Llp, In Re… [2019] 16 TAXLOK.COM 079 (AAR-Karnataka)