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Rate on printing job work

28 May 2022

what is tax rate on job works of printing of school books? materials provide by the government ( job work services to government agencies )

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3 Replies

sabyasachi mukherjee (27730 Points)
Replied 28 May 2022

Rate on printing job work is under the purview of gst obviously subject to certain conditions .

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Kev Men (788 Points)
Replied 28 May 2022

In my opinion job work services provided to government will be exempt.

As per entry no. 3 and 3A of the exemption notification, any pure services or composite services provided to Government by way of any activity in relation to function under Article 243G/243W of the Constitution will be exempt supply.
As per the Article 243G/243W, functions include the matters as per the 11th/12th schedule.
'Education, including primary and secondary schools' is a matter in the 11th and 12th schedule.

Since, the job work is service to government in relation to Education(printing of school books), it comes within the ambit of exempt supply.