A guide to GST on printing answer booklets, covering classification as goods, applicable rates, exemptions, and advance rulings.
Printing of educational answer booklets raises a common GST question: is it a supply of goods or a printing service? Where the content belongs to the customer (such as an examination board) and the printer only prints, it is generally treated as a supply of printing service. This guide explains the classification, the applicable rate, and relevant educational exemptions.
Understanding Supply under GST””
Frequently Asked Questions
Is printing answer booklets goods or a service under GST?
Where the content is the customer’s and the printer supplies only printing, it is generally a printing service.
What GST rate applies to printing services?
The applicable notified rate for printing services, depending on the nature of the supply.
Are any educational printing supplies exempt?
Certain services provided to educational institutions or exam boards may be exempt under specific notifications.
Does supplying the paper change the treatment?
If the printer also supplies the physical inputs/paper, the classification and rate can differ.
