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Guide · GST Rates

GST on Printing Services —
5% or 18%?

The correct GST rate for printing after GST 2.0: job work printing, book & newspaper printing, commercial & packaging printing, flex/banner, HSN codes and ITC — with the changes effective 22 September 2025.

TaxClue Editorial Desk Updated 18 August 2026 5 min read 16 FAQs answered
Updated for GST 2.0 GST Expert Reviewed Printers & Publishers
Quick Answer

The GST rate on printing turns on who supplies the paper and what is printed. Printing job work (customer supplies the paper, printer only prints) and printing of books, newspapers & journals are now 5% with ITC — cut from 12% under GST 2.0 effective 22 September 2025. Commercial printed matter where the printer supplies the material (brochures, posters, flex, labels) is 18% with ITC. Finished printed books & newspapers as goods stay Nil.

Job work printing 5%
Book / newspaper printing 5%
Commercial printed matter 18%
Printed books (goods) Nil
At a glance

GST Rate for Printing — Decision Table

Every common printing and publishing scenario, its HSN/SAC code, the current GST rate and ITC. Rates reflect GST 2.0 as effective 22 September 2025.

Printing / SupplyHSN/SACGST RateITC
Printed books (final goods)4901 / 4903Nil—
Newspapers, journals, periodicals (goods)4902Nil—
Printing of books / newspapers (content by publisher)99895%Yes
Job work printing on customer's paper (Ch. 48/49)99885%Yes
Brochures, catalogues, posters (printer supplies)491118%Yes
Wedding / greeting cards (finished)490918%Yes
Flex / vinyl banners, PVC signage3921 / 998918%Yes
Printed labels, wrappers, stickers (commercial)482118%Yes
Corrugated cartons / boxes as goods48195%Yes
Security printing (cheques, certificates)998918%Yes

Job work and book/newspaper printing dropped 12%→5% from 22 Sep 2025. Confirm the exact HSN and rate on the official GST portal before invoicing.

The core question

Printing Service (Job Work) vs Supply of Printed Goods

One factor decides the character of the supply: who owns the paper. If the customer supplies the paper and the printer only applies ink/design, it is a printing service (job work). If the printer supplies both paper and printing and hands over a finished product, it is a supply of goods rated by the product's HSN.

5%

Job work & book/newspaper printing — with ITC

  • Customer supplies the paper / substrate
  • Printer charges only for the printing (SAC 9988/9989)
  • Printing of books, newspapers, journals
  • Cut from 12% under GST 2.0 (22 Sep 2025)
  • Full Input Tax Credit available
vs
18%

Commercial printed goods — with ITC

  • Printer supplies paper/vinyl + printing
  • Brochures, catalogues, posters, cards (HSN 4911/4909)
  • Flex/vinyl banners & printed labels
  • Rated by the finished product's HSN
  • Full Input Tax Credit available

Not sure whether your work is 5% job work or 18% goods?

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What changed on 22 Sep 2025

GST 2.0 — What Changed for Printers

The GST 2.0 rationalisation collapsed the old four slabs into a mainly two-slab (5%/18%) structure. For the printing trade the headline change is the 12% → 5% cut on printing job work and on printing of books, newspapers and periodicals, both now with ITC.

Books / newspaper printing12% → 5% with ITC
→
Job work printing (Ch. 48/49)12% → 5% with ITC
→
Cartons / boxes (4819)12% → 5% as goods
→
Commercial printed matterStays 18% (HSN 4911)
  • Job work printing (SAC 9988) on Chapter 48/49 goods, where the customer supplies paper — now 5%.
  • Printing of books, newspapers & journals where the publisher supplies content — now 5%.
  • Commercial printed matter (brochures, catalogues, posters, greeting/wedding cards) supplied as goods stays at 18% under HSN 4911/4909.
  • Finished books (4901) and newspapers (4902) remain exempt as a supply of goods — the exemption is on the product, not the printing service.
Worked example

How GST Adds Up — ₹1,00,000 Print Order

5% Book/job-work printing

Printing value₹1,00,000
GST @ 5%₹5,000
Invoice total₹1,05,000

18% Commercial printed matter

Printing value₹1,00,000
GST @ 18%₹18,000
Invoice total₹1,18,000

Both rates now carry full ITC, so a registered customer recovers the GST — but the 5% vs 18% classification still affects pricing, working capital and how you invoice.

Classification is where printers get notices

The same press can issue 5% and 18% invoices on the same day. Get the HSN/SAC wrong — for example billing a promotional catalogue (4911, 18%) as job work (9988, 5%) — and you face short-payment demands with interest. Keep the paper-ownership and product HSN documented on every job card.

Want your printing invoices and HSN classification reviewed?

Get Printing GST Advice →
Getting compliant

GST Registration for Printing Businesses

A printing press or publisher must register for GST once aggregate turnover crosses ₹20 lakh a year (₹10 lakh for special-category states). Once registered, you charge the correct 5%/18% and claim Input Tax Credit on paper, ink, plates, machinery, maintenance and electricity.

You must / should register if

  • Turnover crosses ₹20 lakh (₹10 lakh special states)
  • You make inter-state supplies of printed goods
  • Your B2B customers want ITC on your invoices
  • You supply through an e-commerce operator

Watch out for

  • Mixing 5% job work & 18% goods on one GSTIN — classify each line
  • Assuming books being exempt means the printing is too
  • Charging 12% out of habit — that slab is gone for printing
  • Missing ITC on inputs by staying unregistered too long
  • GST registration (GSTIN)
  • Correct 5% / 18% classification per job
  • HSN/SAC on every invoice
  • Paper-ownership recorded (job work vs goods)
  • GSTR-1 (outward supplies)
  • GSTR-3B (monthly/quarterly)
  • ITC reconciliation on inputs
  • E-invoicing applicability
  • E-way bill for goods movement
  • GSTR-9 annual return
TaxClue Insight

The 12%→5% cut is good news, but it only applies to genuine job work and book/newspaper printing. Commercial and packaging print stays at 18%. Map each product line to its HSN once and bake it into your billing software so staff never pick the wrong rate.

Government sourcesRates & notifications: gst.gov.in · CBIC rate finder: cbic-gst.gov.in · GST 2.0 rates: Notification 09/2025-CT(R) (eff. 22 Sep 2025) · Service rates: Notification 11/2017-CT(R), headings 9988 & 9989 (as amended)
People also ask

Frequently Asked Questions

Rates & Slabs
What is the GST rate on printing services?
It depends on who supplies the paper. Printing job work — where the customer supplies the paper and the printer only prints — is 5% with ITC (SAC 9988/9989) after GST 2.0, effective 22 September 2025. Where the printer supplies both the paper and the printing to hand over a finished commercial product such as a brochure or poster, it is a supply of goods rated by HSN, usually 18%.
Is GST on printing 5%, 12% or 18%?
The 12% slab for printing is gone under GST 2.0. Printing job work and printing of books, newspapers and periodicals are now 5% with ITC. Commercial printed matter supplied as goods (brochures, catalogues, posters, wedding and greeting cards, flex banners, printed labels) is 18% with ITC. Finished printed books and newspapers as goods are Nil.
Did the GST rate on printing change in 2025?
Yes. Under the GST 2.0 reform effective 22 September 2025, printing job work on Chapter 48/49 goods and the printing of books, newspapers and journals were reduced from 12% to 5% with full input tax credit. Commercial printed matter under HSN 4911 continues at 18%, and printed books and newspapers remain exempt as goods.
What is the GST rate on flex and banner printing?
Flex banners, vinyl wraps, PVC banners and outdoor display media attract 18% GST. The flex/vinyl substrate itself (HSN 3921) is taxed at 18% and the printing on it follows the same rate. Sign boards produced by flex printing are also 18%.
What is the GST rate on wedding and greeting card printing?
Finished wedding invitation cards and greeting cards are classified under HSN 4909 and taxed at 18% when the printer supplies the card stock, design and printing. If the customer supplies the paper and only the printing is charged, it is job work at 5%.
What GST applies to packaging printing — cartons, labels, stickers?
Corrugated cartons and boxes (HSN 4819) as packaging goods were cut to 5% under GST 2.0. However, finished printed labels, wrappers and stickers supplied as commercial packaging (HSN 4821) are taxed at 18%. Where the customer supplies the material and only printing is done, it is job work at 5%.
Job Work
What is job work printing under GST?
Job work printing is where the customer (principal) supplies the paper or substrate and the printer only carries out the printing on it, retaining no ownership of the material. It is a service under SAC 9988/9989. From 22 September 2025 this attracts 5% GST with input tax credit, down from 12%.
Is book printing job work taxable under GST?
Yes. Printed books as a final product (HSN 4901) are exempt, but the printing job work — where the publisher supplies the content and often the paper and the press only prints — is a taxable service. After GST 2.0 it is charged at 5% with ITC. The exemption is on the book as goods, not on the printing service.
What GST does a printer charge a newspaper company?
Printed newspapers (HSN 4902) are exempt as goods, but the printing service a commercial press provides to a newspaper publisher is a taxable job work service, now taxed at 5% with ITC after GST 2.0 (earlier 12%). The publisher can claim this 5% as input tax credit if registered.
Is GST on job work printing eligible for ITC?
Yes. The 5% rate on printing job work under GST 2.0 comes with full input tax credit, unlike some concessional 5% goods rates that block ITC. A registered principal who receives the job work can claim the 5% GST charged by the printer as ITC.
Goods vs Service
When is printing treated as supply of goods vs a service?
If the customer supplies the paper and the printer only prints, it is a printing service (job work) rated by SAC. If the printer supplies both the material and the printing and delivers a finished product, it is a supply of goods rated by the product HSN. The distinction decides both the rate and the classification on your invoice.
Are printed books exempt from GST?
Yes. Printed books, including textbooks, religious books and children's picture books (HSN 4901), are exempt from GST as a supply of goods. This exemption applies to the finished book sold by the publisher, not to the printing job work service, which is taxable at 5%.
What is the GST rate on brochures, catalogues and posters?
Commercial printed matter such as brochures, catalogues, posters, calendars and trade advertising material is classified under HSN 4911 and taxed at 18% when the printer supplies the paper and printing as finished goods. If the customer supplies the paper, the printing alone is job work at 5%.
Registration & Compliance
When must a printing business register for GST?
A printing press or publisher must register once aggregate turnover exceeds ₹20 lakh a year (₹10 lakh in special-category states). Registration may also be required regardless of turnover for inter-state supplies of printed goods or supplies through an e-commerce operator.
Can a printer claim ITC on paper, ink and machinery?
Yes. A registered printer charging 5% or 18% can claim input tax credit on paper, ink, plates, printing machinery, maintenance and electricity used in the business, subject to normal ITC conditions and matching in GSTR-2B. Both the 5% job-work rate and the 18% goods rate allow ITC.
How should a printer show HSN and rate on the invoice?
Each line should carry the correct HSN/SAC and rate: 9988/9989 at 5% for job work and book/newspaper printing, 4911 at 18% for commercial printed matter, 3921/4821 at 18% for flex and labels. Recording who supplied the paper on the job card helps defend the classification if questioned.
If you would rather not do it yourself

Related TaxClue services

GST RegistrationRegister your printing press or publishing business and get your GSTIN online.See the service →GST Return FilingMonthly GSTR-1 & 3B with correct 5%/18% printing classification, done for you.See the service →GST on Job WorkFull guide to the 5% job-work rate, principal-job worker rules and ITC.See the service →ITC ReconciliationClaim eligible ITC on paper, ink and machinery and avoid errors.See the service →
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