GST payable on printing of study material of books
This query is : Resolved
05 January 2023
A statutory body constituted under the Advocate Act functions as per Section 6 of Advocate Act 1961.
Income of statutory body is exempt from income tax u/s 11 of Income tax Act 1961 as per the judgment of Supreme Court Notification dated 05.08.1966 w.e.f.28.12.1961.
Service tax was also not applicable to us and GST not applicable for section 11 exempt entity.
We would like to distribute books to advocates free of charge as a study material.
There is no profit motive in distribution of books and it is internal transfer of goods to advocates.
Is GST applicable and payable by us on printing of books of study material?
Income of statutory body is exempt from income tax u/s 11 of Income tax Act 1961 as per the judgment of Supreme Court Notification dated 05.08.1966 w.e.f.28.12.1961.
Service tax was also not applicable to us and GST not applicable for section 11 exempt entity.
We would like to distribute books to advocates free of charge as a study material.
There is no profit motive in distribution of books and it is internal transfer of goods to advocates.
Is GST applicable and payable by us on printing of books of study material?
05 January 2023
Supply of books is exempt under GST.
06 January 2023
GST is not applicable on Printed books, notably braille books and newspapers, as well as publications, calendars, atlases, charts, and globes, are all exempt from GST.
06 January 2023
I agreed supply of book is exempted from GST. My question is whether printing of such study materials attract GST? Is GST applicable on printing bill raised by vendor? Whether we have to pay GST on printing of books? please guide.
06 January 2023
Sr. No. Particulars CGST SGST/UTGST IGST
1 Job work services on the printing of newspapers 2.5 2.5 5
2 Job work services on printing of books (including Braille books), journals, periodicals 2.5 2.5 5
3 Job work services on printing of all goods that comes under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil 2.5 2.5 5
4 Job work services on printing of all goods that come under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12% 6 6 12
5 Services by way of treatment or process on goods belonging to another person in relation to the printing of newspapers 2.5 2.5 5
6 Services by way of treatment or process on goods that belong to another person in relation to printing of books including Braille books, journals, and periodicals 2.5 2.5 5
7 Services by way of treatment or process on goods that belong to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil 2.5 2.5 5
8 Services by way of treatment or process on goods that belong to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12% 6 6 12
1 Job work services on the printing of newspapers 2.5 2.5 5
2 Job work services on printing of books (including Braille books), journals, periodicals 2.5 2.5 5
3 Job work services on printing of all goods that comes under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil 2.5 2.5 5
4 Job work services on printing of all goods that come under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12% 6 6 12
5 Services by way of treatment or process on goods belonging to another person in relation to the printing of newspapers 2.5 2.5 5
6 Services by way of treatment or process on goods that belong to another person in relation to printing of books including Braille books, journals, and periodicals 2.5 2.5 5
7 Services by way of treatment or process on goods that belong to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 2.5%/Nil or IGST @ 5%/Nil 2.5 2.5 5
8 Services by way of treatment or process on goods that belong to another person in relation to printing of all goods falling under Chapter 48 or Chapter 49 which attract CGST & SGST/UTGST @ 6% or IGST @ 12% 6 6 12
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