Printing is one of those trades where the GST rate depends on a subtle question: are you supplying a service (printing on the customer’s content) or goods (selling a printed product)? That classification sets your rate — and it’s the thing most worth getting right.
Service or goods — the key split
When you print using content supplied by the customer on materials you provide (say, printing a client’s design onto brochures), it’s often treated as a supply of printing services. When you sell a printed product where the content/rights are essentially yours, it can be a supply of goods. The two can attract different rates (commonly 12% or 18%), so classifying each job correctly is the core of printing GST.
Packaging and composite supply
Cartons, boxes and printed packaging bring composite-supply questions where printing, board and conversion combine — the rate follows the principal supply. For a packaging manufacturer, most finished packaging sits at 18%. We map your product and job types so invoices and returns stay consistent.
Input credit and compliance
- Full input credit on paper, board, ink, plates and machinery
- Correct HSN/SAC depending on whether a job is goods or service
- E-way bills for bulk packaging dispatch
- Monthly GSTR-1 + GSTR-3B with ITC reconciliation