Classification of service— In the instant case, the applicant is M/s. Dachepalli printers are in the business of printing text books for Government of Telangana as well as other private organizations where the content is supplied by the recipient of the service. They need a clarification regarding the percentage of CGST and SGST to be applied for the supply of their services.

QUESTIONS RAISED:

1. What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

The applicant is seeking clarification on the taxability of transactions which is effected by him, which are as under:

1. Where content as well as physical inputs are supplied by the recipient of printing services.

2. Where only content is supplied by the recipient of printing services.

Held that— Where content as well as physical inputs are supplied by the recipient of printing services the rate of tax is 2.5% under CGST & SGST respectively.

Where only content is supplied by the recipient of printing services, i.e., the publisher and the physical inputs used belong to the printer, the rate of tax on such service is taxable upto 30.09.2021 – 6% and from 01.10.2021 onwards 9% under CGST & SGST respectively.