What would be the GST rate and HSN/SAC code on Distribution of Pamphlets with multiple advetisement(Publicity Page) and broucher (Personal Pamphlet) in Different Newspapers? In addition to that what would be the GST rate and HSN/SAC Code for Door to Door delivery of pamphlets?

Reply—As per Circular No. 11/11/2017-GST dtd 20.10.2017

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 is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. 

There is no specific entry for door to door delivery of pamphlets, so it would be cover under residual entry 9997 and attracts 18% GST.