The word ‘printed’ also refers to items that have been embossed, photographed, photocopied, typewritten, generated using an automated data processing device or made manually. In this article, we will examine in detail how the GST rate for books and newspapers works.
GST is Not Applicable to This Item
No GST applies to printed books, including braille books and newspapers, periodicals and journals, maps, atlases, diagrams, and globes.
Brochure GST Rate
All brochures, publications, and similar paper materials will be charged a 5% GST rate, regardless of whether they are single sheets.
A 12% GST Rate is Applicable
There is a 12% GST on all other printed books, newspapers, pictures, manuscripts, typescripts, and plans not listed above. The following is a list of some of the goods taxable at 12% GST:
- Picture books, drawing books, or colouring books for children
- Music in any form, whether it is printed or in manuscript form, and whether or not it is bound or illustrated
- Plans and drawings for architectural, engineering, industrial, commercial, topographic, or similar original drawings drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing; and all copies of such original drawings
- It is important to note that expired postage, revenue or similar stamps of current or new issues within the country in which they have, or will have, a recognised face value, stamp printed paper, coins, check forms, stock, share or bond certificates, and other related documents of title may all qualify as expired stamps
- Printed or illustrated postcards; printed cards bearing greetings, messages, or announcements, with or without envelopes
- Printed calendars, including monthly and annual calendar blocks, of any kind
- Printed materials, including advertisements, commercial catalogues and the like, printed posters, commercial catalogues, printed inlay cards, pictures, designs and photographs, plans and drawings that have been reproduced with the aid of computers or other devices for design, industrial, commercial, topographical, or similar purposes.
GST Is Not Applicable to Paper Products
For judicial and non-judicial stamp papers, court fee stamps that are sold by the Treasury of the Government or by vendors authorised it is not taxable under GST, as are postal items made by the Government, including envelopes and postcards, as well as rupee notes, whenever the Reserve Bank of India issues them, and checks, regardless of whether or not the checks were lost or were in book form.
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GST Rate of 5% Applicable to Paper Products
Rolls and sheets of printed matter are subject to GST at the rate of 5%. The only paper item charged at this rate is this one.
Products Containing Paper Are Subject to a 12% GST Rate
- Furthermore, in addition to the paper and paperboard that are uncoated, there are uncoated kraft papers, greaseproof papers, glassine papers, composite papers, and so on
- It is a type of paper that is used for aseptic packaging
- The term “paper stationery” can refer to a variety of items, such as boxes, pouches, wallets, and writing compendiums made of paper or paperboard, containing a variety of paper stationery, such as writing blocks
- Boxes, cartons, and cases made of corrugated paper
- There are three types of exercise books: graph books, laboratory notebooks, and exercise books
- A kite flies in the sky
- A tray made from paper pulp can be used for a variety of purposes
- Documents that are written in Braille
- A pair of matchsticks, regardless of whether they are waxed or not, a sheet of asphaltic roofing.
A GST Levy of 18% is applied to Paper Products
- Please find below a list of the categories of paper products that are subject to GST at 18%. Additionally, any other type of paper or paper-based product, or any piece of pulp that is not listed under any other tax, is also taxable at 18% if it does not fall under any other tax
- As well as toilet tissue, towels, napkins, and similar paper that are of a household or sanitary nature, cellulose wadding and webs of cellulose fibres in rolls or sheets, whether or not they are creped, crinkled, embossed, perforated, surface coloured, surface decorated or printed
- Vegetable parchment, tracing papers, and other transparent or translucent papers are available in rolls or sheets of various sizes
- Papers such as carbon paper, self-copy paper, and other copies or transfer papers, regardless of whether they are printed or unprinted (for example, coated or impregnated papers for duplicator stencils or offset plates)
- Paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or decorated on the surface, in rolls or rectangular sheets, of any size, other than goods of the kind described in heading 123, in rolls or rectangular sheets, of any size, other than goods of the kind described in heading 123
- Aseptic packaging papers of other types are also available
- Blocks, slabs, and plates of paper pulp are used to filter pulp
- It is cigarette paper, whether or not it is cut to size or in the form of a booklet or tube or it is not cut to size
- This group of products includes toilet tissue, towels, napkins, and similar paper products of a household or sanitary nature, as well as cellulose wadding and cellulose fibre webs
- The envelopes, letter cards, plain postcards and letters of paper or paperboard
- A toilet paper or similar paper, cellulose wadding or cellulose fibre webs, which are used in the household or the sanitary industry, in rolls or cut to size or shape in width not exceeding 36 cm, or used for household or sanitary purposes. Handkerchiefs, cleaning tissues, towels, table cloths, serviettes, napkins for babies, tampons, bedsheets, and similar household, sanitary, or hospital articles, garments and clothing accessories, pulp, paper, cellulose wadding or webs of cellulose fibres are also included
- Labels that are made of paper or paperboard, regardless of whether they are printed or unprinted
- There are a variety of supports constructed of pulp, paper, or paperboards, such as bobbins, spools, cops, and similar items.
Conclusion
There is a GST rate for books and newspapers that can be found under Chapter 49 of the HSN code. The GST is scheduled to be implemented in India from the 1st of July 2017. The GST Council decided the GST rates for goods and services in a conference which was held on 18th May 2017 as part of the GST Conference. It is only wallpaper and related wall coverings liable to the 28% GST rate.
