ServiceSAC Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
Services by way of any treatment or process on goods belonging to another person, in relation to - a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 which attract central tax @2.5% or Nil — GST rate 5%
5%GST
Condition: Effective 22-09-2025; Sl. No. 26 fully substituted
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) |
| Category | Job Work |
| Source notification | 15/2025 |
As per Notification 15/2025, services by way of any treatment or process on goods belonging to another person, in relation to - a. printing of newspapers, books (including braille books), journals and periodicals; b. printing of all goods falling under chapters 48 or 49 which attract central tax @2.5% or nil classified under SAC Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: Effective 22-09-2025; Sl. No. 26 fully substituted.