|
W.e.f. 01-07-2017 |
Changes W.e.f. 22-08-2017 |
As per 22nd GST Council meeting on 06-10-2017 (not yet effective) |
| Job Work for Printing of Newspaper and books, journals and newspapers
(Newspaper, journals, periodcals, printed books are exempt) |
5% |
Job work for printing of Newspapers and books , Journals and newspapers only was retained at 5% but where only content is provided by publisher and printer has obligation to provide paper also along with performing printing rate was pegged at 12% |
No Change |
| Printing of Brochures,
leaflets and similar
printed matter, whether
or not in single sheets, Maps, atlas, charts and globe, Judicial, Non judicial stamp
papers, Court fee stamps
when sold by the
Government Treasuries or
Vendors authorized by
The Government,
Postal items, like envelope, Post card etc.,
sold by Government, rupee notes when sold to
the Reserve Bank of India
& Cheques, lose or in book form
(Supply of these items is exempt or taxable at 5%) |
18% |
No Change |
5% but where only content is provided by publisher and printer has obligation to provide paper also along with performing printing rate pegged at 12% |
| Printing of :
1.Children’s picture, drawing or colouring books,
2.Music, printed or in manuscript, whether or not bound or illustrated,
3.Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
4. Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
5. Transfers (decalcomanias) [The art or process of transferring pictures and designs from specially prepared paper (as to glass)]
6. Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
6. Calendars of any kind, printed, including calendar blocks
7. Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.
8. Uncoated paper and
paperboard, uncoated
kraft paper,
greaseproof paper,
glassine paper,
composite paper etc.
9. Aseptic packaging
Paper
10. Boxes, pouches,
wallets and writing
compendiums, of
paper or paperboard,
containing an
assortment of paper
stationery including
writing blocks
11. Cartons, boxes and
cases of corrugated
paper or paper board
12. Exercise book, graph
book, & laboratory
note book
13. Kites
14. Paper pulp moulded
Trays
15. Braille paper
16. Paper splints for
matches, whether or
not waxed, Asphaltic
roofing sheets
[ These items are taxable @ 12%] |
18% |
18% |
12%, whether or not paper is also provided by the printer. |
| Other Printing Job Work on material taxable @ 18% including printing on Cartons, boxes and
cases of non -corrugated
paper or paper board
|
18% |
18% |
18% |
| Textile Job Work |
5% for Textile yarns (other than of man-made fibres) and textile fabrics
|
Tax rate for Job work on all textile products falling under chapter 50 to 63 was reduced to 5% including job work on man made fibres and job work on garments or made ups |
|
| Jewellery Sector Job Work |
5% for
Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975
But Job work for imitation jewellery, gold smith, silver smith wares was not specified in 5% category. Hence it was taxable at 18%
|
No Change |
Job Work for all Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin has been pegged at 5% |
| Processing of Hides skins and leathers |
5% for
Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act,
|
No Change |
|
| Job Work in relation to food products |
18% subject to exemption under Notification 12/2017 for
| 1 |
Slaughtering of Animals
|
| 2 |
pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables
|
| 3 |
Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination
|
| 4 |
processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; |
| 5 |
loading, unloading, packing, storage or warehousing of agricultural produce |
| 6 |
loading, unloading, packing, storage or warehousing of rice. |
|
No Change |
5%. However packaging of milk processed milk into packets is not in 5% category. |
| Job Work in relation to residue and waste of food industry and animal fodder |
18% |
18% |
5% except job work for
| dog and cat food put up for retail sale |
|
| Job work in relation to manufacture of umbrella |
|
18% |
18% |
12% |
| Manufacture of clay bricks |
18% |
18% |
5% |
| Other Job Work |
18% |
No Change |
18% |
|