GST on Printing and Publishing Industry India 2026 — Books Exempt, Services 18% | RushTax Blog

The printing and publishing industry has a complex GST structure — printed books are exempt, but printing services attract 18%. Understanding the distinction between goods and services is critical for compliance. Here is the complete guide for 2026.

GST on Printed Books and Publications

Item	HSN Code	GST Rate
Printed books (textbooks, novels, reference)	4901	0% (Exempt)
Newspapers (published ≥4 times/week)	4902	0% (Exempt)
Journals and periodicals (≥4 times/week)	4902	0% (Exempt)
Children's picture books	4903	0% (Exempt)
Music manuscripts	4904	0% (Exempt)
Maps, globes, atlases	4905	0% (Exempt)
Brochures, leaflets, pamphlets	4901/4911	5%
Magazines (less than 4 times/week)	4902	5%
Calendars	4910	12%
Greeting cards	4909	12%
Trade catalogues	4911	12%

GST 2.0 Changes for Stationery (September 22, 2025)

Item	Old Rate	New Rate
Pencils, crayons, pastels	12%	0%
Drawing charcoals and chalk	12%	0%
Exercise books and notebooks	12%	0%
Erasers	12%	0%
Pencil boxes and pouches	12%	5%
Pens (ballpoint, fountain)	12%	12% (unchanged)
Printing ink	18%	18% (unchanged)

GST on Printing Services

Printing services (job work) attract 18% GST regardless of what is being printed:

Service	GST Rate
Printing of books (job work)	18%
Printing of newspapers	18%
Printing of brochures and marketing materials	18%
Printing of packaging materials	18%
Digital printing services	18%
Screen printing	18%
Offset printing	18%

Key distinction: The printed book (goods) is exempt, but the printing service (service) attracts 18% GST. A publisher who outsources printing pays 18% GST on the printing charges.

GST on E-Books and Digital Content

Item	GST Rate
E-books (digital format)	18%
Online newspapers and magazines	18%
Digital content subscriptions	18%
Audiobooks	18%

E-books attract 18% GST, while physical books are exempt. This creates a significant price difference between digital and physical formats.

ITC for Publishers and Printers

Publishers:

Cannot claim ITC on printing charges (since the final product — books — is exempt)
Can claim ITC on inputs used for taxable supplies (brochures, calendars, etc.)

Printers (job work):

Can claim ITC on paper, ink, and other inputs
Charge 18% GST on printing services
Net ITC position depends on input and output rates

GST Registration for Printing and Publishing

Entity	Registration Required?
Publisher (only exempt books)	Not required (but voluntary for ITC)
Publisher (mixed — books + brochures)	Required if taxable turnover > ₹20L
Printer (job work)	Required if turnover > ₹20L
Newspaper publisher	Not required (exempt)

Composition Scheme for Small Printers

Small printers with annual turnover up to ₹1.5 crore can opt for the composition scheme:

Pay 1% GST on turnover (for manufacturers) or 6% (for service providers)
No ITC
Simplified quarterly filing

Note: Printers providing services (not manufacturing) pay 6% under the composition scheme.

Frequently Asked Questions

Is GST applicable on printing of wedding cards?

Yes. Wedding cards are printed stationery and attract 12% GST (HSN 4909 — greeting cards). Printing services for wedding cards attract 18% GST.

Is GST applicable on printing of government documents?

Printing services for government documents attract 18% GST. However, if the government is the recipient, GST TDS (2%) may apply.

Can a publisher claim ITC on paper purchases?

Only if the publisher also produces taxable goods (brochures, calendars, etc.). For publishers producing only exempt books, ITC on paper is not available.

Is GST applicable on digital printing of photographs?

Yes. Digital printing services (including photo printing) attract 18% GST.

Printer or publisher needing GST compliance help? I handle GST registration, monthly returns, and ITC reconciliation for printing and publishing businesses. WhatsApp for a quote.