19 August 2024
Taxpayer has business of printing. They used this SAC code when paper is supply by the recipient and the recipient is registered under GST. Taxpayer observation is that since recipient is registered and input (paper) and content supplied by the recipient it constitute a job work and hence charged GST @ 5% with SAC code 9988 [ we are talking about only BOOK printing ]. Accordingly when paper is supplied by the recipient but the recipient is not registered under GST we charged 18% under SAC code 18%. But recently we got an order for book printing from an unregistered recipient who told us whether the recipient is registered or not not registered GST on book printing is 5%. Please suggest us in this matter
CAclubindia
